This is the Helmholtz theorem. Vortex lines never end on the fluid.
What is the physical reason for this?
This is simply another way of saying $\nabla\cdot \nabla \times\vec{u} = 0$ for a vector field at any point where $\vec{u}$ is $C^2$. The vorticity $\vec{\omega} = \nabla\times \vec{u}$ is a divergenceless field because it is the curl of the velocity field.