Step 1: Understanding the Concept
A Lewis base is an electron-pair donor, and a Lewis acid is an electron-pair acceptor.
Step 2: Check the Options
\(\text{AlCl}_3\) and \(\text{BF}_3\) have an incomplete octet and accept a pair, and \(\text{H}^{+}\) has an empty orbital. All three are Lewis acids.
Step 3: Lewis Base
Oxygen in \(\text{H}_2\text{O}\) has two lone pairs that it can donate, for example to \(\text{H}^{+}\) to form \(\text{H}_3\text{O}^{+}\).
Final Answer:
\(\text{H}_2\text{O}\) is the Lewis base.
\[ \boxed{\text{(C) }\text{H}_{2}\text{O}} \]