Kinetic frustrated Lewis pairs (FLP) allow facile cleavage of a number of E-H bonds (E = H, Si, C, B) where both the Lewis base and Lewis acid are involved in the bond activation transition state. More recently, kinetic FLP systems have been extended to the cleavage of C-X (X = F, Cl, Br) bonds. We report on the role of sodium tetrakis(pentafluorophenyl)borate in the benzylation of triarylphosphines, where the sodium cation and phosphine support a kinetic FLP type transition state.