Beerus

Beers or Bills (ビルス), feared as the God of Destruction Bills (破壊神ビルス), is a villain in Dragon Ball and the main antagonist in the movie Dragon Ball Z: Battle of Gods.

Bills is a thin purple cat-like humanoid, with large pointed ears, similar to Cornish Rex and sphynx cats. He dons black, blue, and gold Egyptian-looking attire with the same white and orange diamond decorations as his ally Whis. Bills is powerful yet playful too (like most cats). He is also a gourmet, and his temple is stocked with fish and other food. While he is a fearsome god, his cat-like gestures and his variety of facial expressions seperate him from the more malevolent antagonists in the series. However, Bills is easily angered over trivial matters, such as being beaten in a game of Hide-and-Seek or being denied pudding. He is also fairly confident in his superior power, not without cause, as he proved to be one of the strongest opponents ever confronted by the Z Fighters.

His power surpasses that of all the main Dragon Ball Z villains: Frieza, Cell and Kid Buu. Going further, V-Jump notes that Bills is without a doubt the strongest being in the history of Z. However, this is disproven in the film when Bills reveals that his martial arts master, Whis, is stronger than him. He usually uses his power to destroy planets, and he is strong enough to destroy even an entire galaxy. The overwhelming power of Bills exceeds even that of Goku, who has surpassed several Super Saiyan levels; Bills completely dominates Super Saiyan 3 Goku in battle, rendering him unconscious with merely a chop to the neck. He also takes down the fully-powered Gohan with a single kick to the abdomen, causes Gotenks to defuse, and dominates Super Saiyan Vegeta as well. Bills' power is finally challenged by the appearance of Goku's Super Saiyan God power. The two seemed to be equally strong at some point, but Bills eventually wins. However, it is said by Whis that during the fight with Goku after he became a Super Saiyan God, that Bills used up 70% of his full power in the fight, and that he had not been that worked up in a long time. The God of Destruction's power is in another dimension altogether, however, he is not as powerful as his martial arts master Whis.