Developing efficient and stable oxygen evolution reaction (OER) electrocatalysts is essential for realizing sustainable energy conversion, such as solar fuels. Although modulating active sites and electron transfer is of great significance to boost electrocatalysis activity, it still remains a big challenge to desirably actualize this goal. Herein, engineering of active sites and electronic framework is implemented via oriented modulation of crystal planes and construction of lacunaris architecture supported by ammonificationelicited simultaneous incorporation of nitrogen and oxygen-defect strategy. The new class porous nitrogen-incorporated Fe 2 PO 5 with oxygen-defect (N-Fe 2 PO 5-x ) polyhedron with dominantly exposed {110} reactive facets exhibits superior performance toward water oxidation, achieving current densities of 10 mA cm −2 at quite low overpotentials of 235 and 315 mV in alkaline and neutral media, respectively. Furthermore, density functional theoretical calculations reveal the energetically favorable {110} planes of lower absorption energy of intermediates and remolding of electronic density framework arising from the ammoniated elicitation process, contributing to excellent OER performance of lacunaris N-Fe 2 PO 5-x polyhedrons. This work may offer a feasible guideline for regulating active sites and electron transfer to develop low-cost and highly efficient OER electrocatalysts in energy conversion systems.