What theory states that acids are substances that release hydrogen (H⁺) ions when dissolved in water? and bases are substances that release hydroxide (OH⁻) ions when dissolved in water.
This theory states that acids are proton donors; and Bases are proton acceptors. Example:
HCl(g) + NH₃(g) ---> NH₄⁺Cl⁻
acids are electron pair acceptors and bases are electron pair donors