The reaction of Ph2P(O)H with B(C6F5)3 provided the Lewis pair complex Ph2(H)POB(C6F5)3 (5) containing a bipolar +P–O–B– linkage. The reaction of 5 with [(tht)AuCl] (tht = tetrahydrothiophene) proceeded with elimination of HCl and formation of [{(C6F5)3BOPPh2}Au(tht)] (6), which can be regarded as push–pull complex between a zwitterionic OPPh2Au unit and a hard Lewis acid, B(C6F5)3, coordinating at the oxygen atom, and a soft Lewis base, tht, coordinating at the gold atom.