How do you identify the Lewis acid and the bases?

Hint: We have to know that the acids and bases are the chemical compounds. When it reacts together, there is a formation of salt and water. The acid is a chemical substance which contains hydrogen and it donates the protons to another substance. And the base is a chemical substance which accepts the hydrogen ion. The acidic substances are sour in taste and it turns blue litmus to red. The base has a bitter taste and it turns red litmus to blue.

Complete answer:
As we know that the Lewis acids and Lewis bases are explained on the bases of Lewis theory. It explains the acid – base interactions and the electron pair acceptors and electron pair donor. The Lewis base will donate the pair of electrons to the Lewis acid and there is a formation of products which contain the covalent bond.
The Lewis acid is a chemical substance which contains empty orbitals and it has the ability to accept the pair of electrons from the Lewis bases. Example, \[B{R_3}\], here R can be an organic substituent.
The Lewis base is a chemical species and it has a localized highly occupied molecular orbital. This species is able to donate the pair of electrons to a Lewis acid and there is a formation of an adduct. For example, ammonia.

Note:
We need to remember that the Lewis acid can accept the electron pairs and there is a formation of covalent bond and the Lewis base will donate the electron and form a covalent bond. \[{H^ + },M{g^{2 + }},F{e^{3 + }}\]are the examples of Lewis acid and \[{H_2}O,S{O_4}^{2 - },CO\] etc are the examples of Lewis bases. \[B{I_3}\] is the strongest Lewis acid and ammonia is the strongest Lewis base.