As　significant　supplements　to　metal-based　catalysts,　carbon-based　catalysts　have　rarely　been　applied　in　selective　catalytic　oxidation　of　hydrogen　sulfide　(H2S-SCO)　at　200–300　℃　due　to　inevitable　generation　of　abundant　sulfur　dioxide　(SO2).　Due　to　the　ability　to　activate　and　utilize　SO2,　the　development　of　Lewis　pairs　(LPs)　into　carbon　catalysts　could　be　a　feasible　strategy　to　alleviate　the　above　issue　and　realize　desired　performance　but　remains　challenges.　Herein,　we　propose　an　affinity-mildness　strategy　to　prepare　nitrogen　and　phosphorus　codoped　carbon　(P-NDC)　catalysts　under　mild　conditions,　and　further　reveal　the　key　factors　for　universal　synthesis　of　such　advanced　functional　carbon　materials.　The　electron-deficient　P　atom　in　the　carbon　matrix　as　Lewis　acid　and　the　electron-rich　N　atom　of　pyridinic　N　as　Lewis　base　comprise　LPs,　which　promote　the　chemisorption　of　SO2　and　H2S,　respectively.　Benefiting　from　this　improvement,　P-NDC　strengthens　the　Claus　reaction　obeying　Langmuir-Hinshelwood　mechanism　and　exhibits　a　higher　sulfur　selectivity　(96.1　%)　than　the　carbon　catalyst　without　LPs　(78.8　%)　during　H2S-SCO　process　at　260　℃,　exceeding　reported　metal-based　and　metal-free-based　catalysts.　This　work　exemplifies　the　potential　of　functional　carbon　materials　with　LPs　in　waste-to-chemical　fields,　another　step　towards　the　optimization　vision　of　carbon　materials.　©　2025