In the standard model of cosmology, structure emerges out of non-rotational flow and the angular momentum of collapsing halos is induced by tidal torques. The growth of halo angular momentum in the linear and quasi-linear phases is associated with a shear, curl-free, flow and it is well described within the linear framework of tidal torque theory (TTT). However, TTT is rendered irrelevant as haloes approach turn around and virialization. At that stage the flow field around halos has non-zero vorticity. Using a cosmological simulation, we have examined the importance of the curl of the velocity field (vorticity) in determining halo spin, finding a strong alignment between the two. We have also examined the alignment of vorticity with the principle axes of the shear tensor, finding that it tends to be perpendicular to the axis along which material is collapsing fastest (e1). This behavior is independent of halo masses and cosmic web environment. Our results agree with previous findings on the tendency of halo spin to be perpendicular to e1, and of the spin of (simulated) halos and (observed) galaxies to be aligned with the large-scale structure. Our results imply that angular momentum growth proceeds in two distinct phases. In the first phase angular momentum emerges out of a shear, curl-free, potential flow, as described by TTT. In the second phase, in which haloes approach virialization, the angular momentum emerges out of a vortical flow and halo spin becomes strongly aligned with the vorticity of the ambient flow field.
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