The simplest explanation, at risk of oversimplification, is this: the bourgeoisie are the people who support their lifestyles by *owning* things, and the proletariat are the people who support their lifestyles by *doing* things.
Even a wealthy CEO can be a member of the proletariat so long as his income is dependent on actual labor rather than stock options and such. Conversely, a small and poor landlord who passively lives off of the income of a few tenants he rents on property he owns is a member of the bourgeoisie, even if he isn’t living well.
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