Lewis theory uses electrons instead of proton transfer and specifically states that an acid is a species which accepts an electron pair while a base donates a pair of electrons.
The product of a reaction between a Lewis acid and a Lewis base is therefore a covalent bond.
"SnCl_2" has electron deficiency hence only a Lewis base. The presence of two chloride atoms increases the electron deficiency even further. The chloride centre is electron rich hence donates electrons instead.
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