In the discussion about the oxidation number of nitrogen in ammonia (NH3) when it forms a dative bond with a hydrogen ion (H+) to create an ammonium ion (NH4+), it is clarified that the oxidation state of nitrogen does not change from +3 to +5. Instead, the oxidation number remains at -3 in NH3 and -3 in NH4+. The confusion arises from the bonding nature; while nitrogen shares electrons in the dative bond, the oxidation state is determined by the overall electron count and formal charge, not merely by the number of electrons involved in bonding. Thus, the oxidation number of nitrogen in both NH3 and NH4+ is consistently -3.