Looking at the infiltration curve over time: At the start of infiltration, the rate is high and is largely governed by the dryness and surface condition of the topsoil.
As water continues to enter, the surface and upper layers become saturated, and the rate declines until it levels off at a constant value.
This constant, steady-state rate is no longer limited by the surface; instead it is controlled by how fast water can move through the soil profile as a whole, governed by the saturated hydraulic conductivity of the least permeable layer, making the process soil profile controlled.