it's a measure of distance. Okay this is from memory from my Astro 3 class, so it might not be especially clear,
It is the distance that it takes for 1 astronomical unit, 93 million miles, the distance from the earth to the sun, to subtend 1 second of arc. Meaning that you have to be so far away that 93 million miles has to appear to be 1 second of arc. In astronomy the use degrees, minutes and seconds to measure distance across the sky, similar to longitude and latitude.
sorry if that was convoluted, maybe there's a rocket scientist on that can do better.
late.
TDP