Possessor duo iugera profitetur.

The subject is possessor.

It is in the nominative singular, so it means the possessor / the holder / the landholder as the one doing the action.

Because duo agrees with iugera.

• iugera is neuter plural
• so the numeral two must also be neuter plural
• the neuter nominative/accusative plural form is duo

So:

• masculine accusative plural: duos
• feminine nominative/accusative plural: duae
• neuter nominative/accusative plural: duo

That is why Latin has duo iugera.

Iugera is the plural of iugerum.

It is a second-declension neuter noun. Its basic pattern is:

• singular: iugerum
• plural: iugera

Because neuter nouns have the same form in the nominative and accusative, iugera can be either nominative plural or accusative plural in form. Here it is understood as accusative plural.

We know this from the sentence structure and the verb.

• possessor is already the subject
• profitetur is a singular verb matching possessor
• so duo iugera is what is being declared

Even though duo iugera could look nominative in form, the syntax shows it is the direct object here.

Because profitetur comes from a deponent verb: profiteor, profiteri, professus sum.

A deponent verb:

• has passive-looking forms
• but has an active meaning

So profitetur does not mean is declared. It means declares / professes / states publicly.

This is a very common thing for Latin learners to notice and ask about.

Profitetur is:

• present tense
• indicative mood
• third person singular

So it means:

• he declares
• she declares
• it declares

Depending on context, English might also translate it as is declaring.

Because Latin has no articles.

Latin does not normally have separate words for:

• the
• a / an

So possessor can mean:

• the possessor
• a possessor

The English article has to be supplied from the context.

Latin word order is much more flexible than English word order.

This sentence has a very ordinary subject-object-verb arrangement:

• possessor = subject
• duo iugera = object
• profitetur = verb

But Latin could rearrange these words for emphasis, for example:

• Duo iugera possessor profitetur
• Profitetur possessor duo iugera

The basic meaning would stay the same, though the emphasis might shift.

Possessor literally means possessor or holder.

In many contexts it can be translated more naturally as:

• owner
• landholder
• occupier

But it does not always mean absolute legal ownership in the strictest sense. It often emphasizes the person who holds or possesses something.

A iugerum is a Roman unit of land area.

Its plural is iugera.

In modern terms, one iugerum is roughly:

• about 0.25 hectares
• or about 0.6 acres

So if the meaning shown to the learner uses acres, that is usually an approximate English equivalent, not a perfectly exact one.