In the discussion, the Brønsted-Lowry definition of acids and bases is clarified, stating that a base is a compound that can accept H+ ions, while an acid can donate H+ ions. The example of hydrochloric acid (HCl) dissociating in water is presented, illustrating how HCl produces H+ and Cl− ions. The reaction of H+ with hydroxide ions (OH−) to form water (H2O) is also discussed, with emphasis on the correct labeling of species. It is noted that while OH− acts as a base, H2O is not the conjugate acid; instead, H3O+ is identified as the conjugate acid formed when HCl protonates water. The equilibrium nature of these reactions is highlighted, with the pKa value influencing the existence of different species in solution.