The fact that the atom adjacent to the carbonyl carbon in carboxylic acid derivatives is an electronegative heteroatom – rather than a carbon like in ketones or a hydrogen like in aldehydes - is criti...The fact that the atom adjacent to the carbonyl carbon in carboxylic acid derivatives is an electronegative heteroatom – rather than a carbon like in ketones or a hydrogen like in aldehydes - is critical to understanding the reactivity of these functional groups. The magnesium ion acts as a Lewis acid to accept electron density from the oxygen end of the acyl carbonyl bond, thus greatly increasing the degree of partial positive charge - and thus the electrophilicity - of the carbonyl carbon.