Density functional calculations have been performed to elucidate the mechanism of formation of N-phenylbenzylamine (Am) from alkylation of aniline (An) with benzaldehyde (Bz), with the intermediacy of the imine, N-benzylideneaniline (Im), catalyzed by the triaryl borane (BAr 3), B(2,6-Cl 2 C 6 H 3)(p-HC 6 F 4) 2 , and utilizing H 2 as the reductant. Our computational investigation reveals that H 2 activation by BAr 3 /LB (LB = Lewis Base; An, Im, THF or Bz) frustrated Lewis pairs (FLPs) proceeds through a stepwise mechanism consisting of initial H 2 capture followed by heterolytic HÀ H cleavage, via a 3c-2e H 2 coordinated borane species. H 2 activation subsequently leads to a H 2 dissociated ion pair, overcoming energy barriers (31 kcal/mol at M06-2X/6-311 + + G(d,p)) accessible at the experimental temperature (100°C). Consequently, the iminium hydridoborate ion pair, [BAr 3-H] À [Im-H] + , undergoes hydride transfer from boron (À BH) to the imine carbon (À C=NÀ) and develops the targeted amine. Furthermore, we also identify the crucial role of an unbound aniline and imine which actively participates in proton shuttle mechanism from a coordinated aniline to À C=O of benzaldehyde to generate the desired imine, along with the release of water.