“…The central carbon atom of 1 – 3 bears a large negative charge ( 1 – 3 : −1.38 e), which is similar to that of BPC ( A : −1.43 e, −1.55 e17), BChCs ( B : −1.24 e; C : −1.20 e; D : −1.25 e), and PSC ( E : −1.36 e) 1. 10, 11 The Wiberg bond index values of iSPCs for P→C ( 1 : 1.26; 2 : 1.24; 3 : 1.22) are lower than those for S→C ( 1 : 1.30 2 : 1.31 3 : 1.34), which is in contrast to the trend observed in PSC F (P→C: 1.42, S→C: 1.21) and suggests the existence of strong back donation (n–σ* interaction) from the lone pairs of the central carbon to the adjacent σ* orbitals of the sulfur ligand 11b. Both carbon lone pairs of 3 are stabilized through interactions with σ*(SN), σ*(SC Ph ), and σ*(PC Ar ), as determined by NBO second‐order perturbation analysis (Table S5 in the Supporting Information).…”