Why is OTP perfectly secure?
Let's assume you would like to encrypt a plaintext $m$ using OTP. In order to do that, you would need to pick $m$ from a possible message space of $M$ with a given length. $M$ hereby represents all possible messages of this length.
Further, you choose a key $k$ from the given keyspace $K$. Note that $K$ and $M$ have the same size. In order to encrypt this message, you calculate $c = m \mathbin{\oplus} k$ and send $c$ to the recipient. $k$ must be distributed out-of-band, which means it is known both to you and the recipient, but not the attacker.
An attacker would now intercept $c$ and attempts to recover $m$, by iterating through $K$ and attempt every possible $k$. What this means is that the attacker receives every possible $m$ in $M$, something they could have done anyways. They have no more information about your chosen $m$ than they did before.
What if we use the same $m$ multiple times?
To answer this question, let us create $c_1$ and $c_2$, this time with $m$, $k_1$ and $k_2$, such that $c_1 = m \mathbin{\oplus} k_1$ and $c_2 = m \mathbin{\oplus} k_2$.
If an attacker were to intercept $c_1$ and $c_2$, they could calculate the following:
$c_1 \mathbin{\oplus} c_2 = m \mathbin{\oplus} k_1 \mathbin{\oplus} m \mathbin{\oplus} k_2$
Since $m \mathbin{\oplus} m = 0$ and $x \mathbin{\oplus} 0 = x$, we can write the result as:
$c_1 \mathbin{\oplus} c_2 = k_1 \mathbin{\oplus} k_2$
This is not useful for the attacker, as $k_1$ and $k_2$ are randomly chosen and never reused.
Why is OTP not used everywhere then?
Even though this is a bit out-of-scope, it's a question that is often asked by beginning cryptographers when encountering a seemingly perfect encryption scheme. The problem is its usability.
Imagine you would like to encrypt a message and send it to me. How would you do that? I don't have your key, and if you want to negotiate an out-of-band key exchange (say, by meeting with me in person in a secure area), then you might as well tell me the message there (if the message is known at the time).