Are you referring to the fact that gravitational potential energy is considered to thave a negative value, such as -GMm/r?
If so, the reasoning goes like this.
The total energy of a mass in a gravitational field is equal to the sum of its kinetic energy and its gravitaitonal energy with respect to the gravity field.
Any mass in free-fall has a constant total energy. (it just trades off kinetic energy for gravitational energy, or vice-versa)
An object moving at exactly escape velocity is considered to have zero total energy.(an object tossed up at escape velocity won't slow to a stop until it is an infinite distance away. conversely, escape velocity is equal to the velocity an object would hit the surface of a planet, if it were dropped from an infinite distance and at rest with respect to the planet.
If an object is at rest, it has zero kinetic energy. If it is an infinite disatnce away, it feels no gravitational pull from the planet, so it has zero gravitational potential with respect to the planet.
Zero + zero = zero total energy.
As the object moves towards the planet, it gains kinetic energy. in order for the total energy to remain constant, the Gravitational potential must decrease by the same amount. Since it starts at zero, it must go negative as you near the planet.
The mathematical reason is that to get gravitational potential, you integrate the formula for gravitational force (f= GMm/r²) with respect to r and get -GMm/r.