"Don't get cocky. ...Destruction."
As the Gods of Destruction, they possess the power to destroy almost anything with little effort, even intangible beings such as souls; however, it cannot destroy immortals.
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 to 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.
In the Dragon Ball Super manga, 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 Mai as a human shield.
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.
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 energies 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 a small fraction of a God of Destruction's energy, other godly or powerful entities can destroy it, although with extreme difficulty.
- 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 soul.
- 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 quater of his body destroyed.
- 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 is then indirectly supported by Whis by saying they have a sealing technique to deal with Zamasu.