State setting & purpose/subject matter
The piece is set within the Folies-Bergere, a location Manet frequently visited. Due to haussmanisation, this was the first, and became one of the most popular, music halls for entertainment in Paris.
Through this, Manet reflects the popular theme of the modernité of working life at the time - the constant changes, instigated by the conjunction of increasing industrialisation and urbanisation. With this, comes excitement and novelty, as Manet creatively intertwines the self-absorbed bourgeois figures with anonymous workers.