The present invention relates to a composition for oral application and a method for preparing the same, more particularly, to a composition for oral application comprising a complex of specific Lewis base and specific Lewis acid, and a method for preparing the same. The composition for oral application of the present invention has excellent durability, body stability and coatibility, and thus, can effectively treat dentin hypersensitivity, and when applied before dentin hypersensitivity occurs, can prevent dentin hypersensitivity.