Second-order arithmetic is like a game where you can count up and down to infinity, but you can also use bigger and more complex rules to make the game even trickier.
In this game, you start with some very basic rules that tell you how to count up and down using only the numbers 0 and 1. You can add and subtract, but that's about it. However, you can also come up with new rules that use more complex concepts, like sets of numbers and functions (things that take inputs and give outputs).
For example, one of the new rules might say that you can use a set of numbers, like {0, 1, 2}, and count how many numbers are in that set. Another rule might say that you can use a function, like f(x) = x+1, to create new numbers based on existing ones. So if you start with the number 0 and apply the function f(x) repeatedly, you can count up to infinity.
As you add more and more of these rules, the game becomes more challenging, and you can do even more complex things like proving mathematical theorems. In fact, second-order arithmetic is so complex that mathematicians are still trying to figure out all the different things you can do with it!