Lewis acid or base is a compound, but its properties need to be verified by some reaction.
For example:
NH3 + H2O ---> NH4+ + OH- (NH3 is base, H2O is acid)
NH3 + H2O ---> NH2- + H3O+ (NH3 is acid, H2O is base)
Both compounds have lone electrons, but only first reaction takes place, so we could say that NH3 (in this case!) is stronger Lewis base than H2O.