I don't have time for a detailed derivation, so the following can contain errors, so take it for what it's worth...In the following I assume that $\mathbf{B}$ is constant in time. If not, the difference will just give (in the first approximation) the first term in the integral in the right-hand side. Let us consider the volume formed by $\Sigma(t_0)$ and $\Sigma(t_0+dt)$. The flux of $\mathbf{B}$ over the surface of this volume will be approximately $dt \frac{d}{dt}\int_{A}\mathbf{B}d\mathbf{A}$. On the other hand, this flux equals the integral of the divergence $\nabla \cdot \mathbf{B}$. This gives the second term of the right-hand side, as $\mathbf{v}dt d\mathbf{A}$ is the elementary volume. The last term in the right-hand side seems to vanish, as it equals a flux of rotor through $\Sigma(t_0)$, which equals the circulation of vector $\mathbf{v} \times \mathbf{B}$ over $d\Sigma(t_0)$. As circuit $d\Sigma$ is constant, $\mathbf{v}$ should be directed along the circuit in the points of the circuit, so $\mathbf{v} \times \mathbf{B}$ should be orthogonal to the circuit in the points of the circuit, so its circulation will vanish.
EDIT (09/18): As the author of the question asked for details, please find below an explanation of some points of the original answer. Again, there may be some errors, especially with signs, so please take this for what it's worth.
I suspect $v$ is the field of velocity of the points of the surface $\Sigma$. Let us consider two surfaces: $\Sigma(t_0)$ and $\Sigma(t_0+dt)$. Together, they limit a certain volume $V$ between them. Let us consider the following expression: 1) $\int_{\Sigma(t_0+dt)} B dA$-$\int_{\Sigma(t_0+dt)} B dA$ (I assume here for the sake of simplicity that $B$ does not depend on time; furthermore, $v$, $B$ and $A$ are everywhere vector values and should be written in bold font). This expression equals $\int_{\Sigma_V} B dA$ (where $\Sigma_V$ is the total surface of volume $V$), because $\Sigma(t_0)$ and $\Sigma(t_0+dt)$ enter in $\Sigma_V$ with opposite signs due to their different position with respect to the normal of volume $V$. On the other hand, expression 1) approximately equals the following expression: 2) $dt\frac{d}{dt}\int_{\Sigma(t_0+dt)} B dA$. As 1) is an integral of $B$ over the surface $\Sigma_V$, it is actually the flux of $B$ through the surface of $V$. According to the Gauss theorem, the flux of a vector field through the surface of a volume equals the integral of the divergence of the vector field over the volume. Therefore, 1) equals 3) $\int_V (\nabla\cdot B) dV$. On the other hand, if $Q$ is some scalar field, $\int Q dV$ approximately equals $dt \int_A Q (v\cdot dA)$ (remember that volume $V$ is very small if $dt$ is very small.) Therefore, 3) approximately equals $dt\int_A (\nabla\cdot B) (v\cdot dA)$. As 2)=3), you can divide both sides of this equality by $dt$ and get the second term.