The Lower Clergy related more to the Lower Estates. The First Estate numbered around 100 000.
The first two states enjoyed privileges over the Third Estate. Although they were the richest, they were exempt from taxes. They were also the only members in society who could hold positions of importance such as Officers in the army. This caused great discontent within the Third Estate.
Due to over ambitious wars and extravagant spending on courts, Louis XIV and Louis XV had been successful in helping to bankrupt France. The cost of the wars was great in two ways. The French had suffered big defeats and therefore had lost men and supplies. They also had failed to gain any territory.
To solve this money crisis taxation was greatly raised, and the peasants, although completely isolated from society, were burdened with huge amounts of taxation that were nearly impossible for them to pay. This led to a rather discontented peasantry within France.
As the years progressed, leading to the Revolution, growth of new ideas amongst the Bourgeoisie reflected their high education levels. The new "Age of Enlightenment" that was taking place in France also prompted it. Revolutionary thinkers such as Voltaire, Rousseau, the Encyclopedists combined with economic theorists combined with new theories. They presented an idea of a liberal society that flourished with free commerce. This appealed especially to the businessman in the ranks of the Bourgeoisie. The thinkers also challenged the absolute right to rule and presented ideas of equal rights and the abolition of the class system.
These ideas greatly progressed when France sided with the American's to fight the British and the American Revolution. However, the expense of sending troops and supplies were huge. This is even worse considering France's already poor financial position. The ideas in France were further aided by the transmission of Revolutionary thoughts from America back into France.