"Ghost or not, there's nothing that Beerus sama can't destroy."
As the Gods of Destruction, they possess the power to destroy almost anything with little effort, even intangible beings such as souls, disintegrating them completely; however, they cannot destroy immortals.
In the anime, Beerus is able to perform this technique in several ways. In the "Future" Trunks Saga, he is shown doing it also by extending one of his hands, with his four main fingers straight up and his thumb crossing his palm horizontally and then announcing "Destruction". Beerus causes his target to quickly erase into nothing as he did with Zamasu; and in episode 69, by simply pointing with his index and middle fingers without saying a word, as he did to Dr. Mashirito. The effects on the victim are shown to be incredibly painful as Zamasu was shown screaming with agony as he was undergoing erasure. Ghosts, on the other hand, who are non-corporeal beings do not display this, as shown with Dr. Mashirito (though they are still vulnerable to this technique).
In the manga, he simply extends his hand and by saying "Destruction" he throws a powerful blast that destroys his target, leaving nothing but dust. This was first shown on Zamasu.
In the manga, after achieving the Completed Super Saiyan Blue, Goku is able to perform a technique similar to Destruction. Goku's Destruction was much slower than Beerus' against Zamasu, destroying Fused Zamasu progressively, and Goku must concentrate during the whole progress to fulfill the destruction. Because of this, Fused Zamasu avoided the complete destruction by taking advantage of this weakness as when Zamasu used Future Mai as a human shield.
In the anime, after Goku and his friends expose Zamasu's plan to murder Gowasu, steal his Time Ring, and then use the Super Dragon Balls to supposedly gain immortality and create a dark copy of Goku in order to eliminate all mortal life, Zamasu attempts one last strike against Goku, but was intercepted by Beerus, who then uses Destruction to completely eradicate the corrupt Supreme Kai apprentice for his crime.
In the manga, Beerus and Whis head to see Zamasu and Gowasu while Shin arrives on his own after checking Zamasu's future. Cornered, Zamasu reveals his true colors and desperately tries to attack but Beerus easily catches his attack and use Destruction, leaving but dust.
In the manga, during his final fight against Fused Zamasu, Goku uses this technique by concentrating all the energy of the Completed Super Saiyan Blue state on his hand, destroying almost half of Fused Zamasu's upper body, but is halted after the latter uses Future Mai as a human shield.
In the anime, after Goku and Vegeta returned to the main timeline, Beerus does it to Dr. Mashirito's ghost during Mashirito's attack on the World Invention Conference for badmouthing him, destroying him permanently.
In the anime, when Goku announces to visit Zen-Oh to remind him of his promise to hold a multiverse martial arts tournament, Beerus ponders about his leniency and briefly threatens to erase Goku with the technique due to the perils his ingenuity could expose the universe to - moments before the latter tricks both the Destroyer God and his attendant and warps away.
While recruiting members for Team Universe 9, Sidra destroys an entire city that was into chaos after learning the possibility of having their universe destroyed in the Tournament of Power and also out of disgust for the savagery of the mortals.
When Krillin considers dropping out of the Tournament of Power after learning about its true purpose, Beerus (in a comical way) threatened to destroy him, forcing Krillin to change his mind.
- Energy of Destruction - A God of Destruction can grant some of his destructive energy to other beings, which is in the form of an energy orb. With it, the individual who possesses the energy can erase any from existence. However because it is only a small fraction of a God of Destruction's energy, other godly or powerful entities can destroy it, although with extreme difficulty.
- This technique is the second most powerful technique in the franchise, behind only Erase.
- Goku's version of the technique from the manga appears to be less effective than the version used by Gods of Destruction. Goku's take longer to destroy, which is apparent when Fused Zamasu is able to react to the technique, open a portal, grab Mai, and knee Goku, all without even a quarter of his body destroyed.
- In the anime, despite Zamasu's head being the first thing to disintegrate, his agonized screaming continued despite no longer having vocal cords, only stopping once his entire body was destroyed. However it is possible the screams were emanating from his spirit.
- In the manga, Goku initially believes that Destruction can destroy an immortal like Zamasu, but Beerus later confirms it cannot. In the anime, Goku believes it cannot destroy an immortal, which Whis then indirectly supports by saying they have a sealing technique to deal with Zamasu.