Selective cleavage of the B–O bond or B–H bond in HBpin can be achieved by adjusting the pincer ligand of a phosphorus(III) compound guided by a combination of theoretical prediction and experimental verification. Theoretical calculations reveal that a pincer-type phosphorus compound with an [ONO]3– ligand reacts with HBpin, leading to cleavage of the stronger B–O bonds (ΔG°⧧ = 23.2 kcal mol–1) rather than the weaker B–H bond (ΔG°⧧ = 26.4 kcal mol–1).