A MAC (Media Access Control) address is a hardware identification number that uniquely identifies each device. In the context of Bluetooth, a MAC address is used to identify a specific Bluetooth device, such as a smartphone, headset or a Bluetooth beacon. All beacons transmit a Bluetooth MAC Address which is a 48-bit address usually represented in hexadecimal format like this: 0123456789AB.
All devices such as smartphones can see the incoming MAC addresses that are sent as part of the device discovery stage rather than the main Bluetooth LE advertising payload. iOS is a bit strange and non-standard because it hides detected Bluetooth MAC address from apps, and hence from users, when detecting beacons and other Bluetooth devices.
No such restriction happens on Android or any other device. The rationale is probably that Apple wants you to use their ids, the iBeacon UUID, major and minor or the Peripheral Id rather than the MAC address. Apple also probably think they are protecting privacy in some way. A few beacons and other devices such as sensors and fitness trackers additionally put the MAC address into the advertising payload which circumvents Apple’s restrictions and allows reading of the MAC address by apps.