"Don't get cocky. ...Destruction."
As the God of Destruction, Beerus possesses the power to destroy anything with little effort, atomizing it.
In the Dragon Ball Super manga, Beerus 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.
Beerus in the anime is able to perform this technique in several ways. In the "Future" Trunks Saga of the anime, 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 disintegrate 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 on Dr. Mashirito. The effects on the victim are shown to be incredibly painful as Zamasu was shown screaming with agony as he was disintegrating. 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).
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.
After Goku and Vegeta returned to the main timeline, Beerus does it to Dr. Mashirito during Mashirito's attack on the World Invention Conference for badmouthing him, destroying him permanently.
When Goku announces he's visiting Zen-Oh to remind him of his promise to hold a multi-universal 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.
- 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 atomized. However it is possible the screams were emanating from his soul.