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Quantum chemical calculations on the reactivity of different carbon bases reveal that although both carbon(II) and carbon(0) bases show similar reactivity towards electrophiles, they show distinctive reactivity towards nucleophiles. Carbon(II) bases, being ambiphilic in nature, react easily with nucleophiles while it is not so facile for carbon(0) bases. The presence of a suitable low-lying p-accepting orbital in carbon(II) bases, a key electronic feature, is responsible for such a reactivity difference, as presented by Ankur Kanti Guha, Ujjal Gogoi, and Ashwini K. Phukan on page 2471.