Because the change in the y direction is given by r sin(t) and the change in the x direction is given by r cos(t). t is the angle of the right triangle whose hypotenuse is the line segment connecting the two points and whose legs are parallel to the x and y axis, respectively, and r is the length of that hypotenuse.
gradient = change in y / change in x
= (r sin(t)) / (r cos(t))
= sin(t) / cos(t)
= tan(t).
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