Magic (魔術 Majutsu) is a special type of power usable by a set few who learn how to utilize it, though a few beings have been shown to utilize it naturally. Characters like Bibidi and Babidi are natural born masters of magic.
Magic is primarily used for supportive techniques, such as possession, and there are not as many offensive techniques that are used magically. Magic is completely distinct from ki, and so while a magic user may possess low ki power, they could easily possess immense magic abilities - as the two energies are not related to each other.
For example, the wizard Babidi possessed very little strength; however, he had enough magic power to take control of even the likes of Demon King Dabura, or create a magic shield that could protect him from Buu's Angry Explosion.
Various races such as Namekians, Majins, Demons, Shinjin, and other deities are shown to be adept at using magic and/or magic abilities. Also certain Earthlings such as Fortuneteller Baba (who is a witch) and Yurin are shown to be capable of using witchcraft-based magic, though it is unclear if it is a learned skill (like Ki manipulation) or innate ability. Animal-type Earthlings like Puar and Oolong are capable of utilizing magic in the form of Shapeshifting which they both learned at Southern Transformation Kindergarten.
In the case of Namekians, members of the Dragon Clan appear to be more inclined towards the use of magic than Warrior-type Namekians, however it is still possible for Warrior-type Namekians to use magic, as demonstrated by Piccolo.
Shinjin, Gods of Destruction, and other deities are capable of utilizing magic such as Sealing Spells stop dangerous individuals or in Beerus' case punish Old Kai after the two got into an trivial argument resulting in the elderly Shinjin being sealed inside the Z Sword. Chronoa is implied to be quite a gifted magic user as she was able to defeat the three evil wizards Demigra, Putine, and Gravy back when she was still a Kai and would later seal Demon God Demigra in the Crack of Time after he invaded the Time Nest following Chronoa's appointment to Supreme Kai of Time. Though she is not as powerful as Demigra in terms of ki power in Age 850, her magical abilities are still quite formidable as she was able to recognize and seal away Demigra's Majin Emblem before it exploded saving herself, the Future Warrior, and Xeno Trunks from being killed by it. Additionally after Demigra's escape she was also able to dispel Demigra's Dark Magic before it could take control of the Future Warrior while Xeno Trunks distracted Demigra. Additionally together Chronoa and Elder Kai could construct a magical barrier capable of protecting both Conton City and the Time Nest, though Towa, Infinite Zamasu, and the Frieza Force from an alternate timeline found various ways to circumvent it.
Demons like Towa, Demigra, and Dabura are all capable Magic users as well though they tend to use demonic forms of magic such as Dark Magic. As a Demon Scientist, Towa tends to combine both her scientific and magical knowledge as part of her schemes, which make her extremely dangerous. Her artificial son Fu inherits his mother's tendency to combine science and magic though he tends to use this knowledge for experiments to help people though they can unintentionally backfire sometimes. Dabura is a capable magic user like his sister though he tends to use magic most often to create or summon weapons such as his sword and Evil Spear to aid him in battle.
Magic first appeared through the Magic Materialization technique, an ability that allowed the user to summon an object as if from thin air. While not as common as ki attacks or physical blows, several magic techniques would go on to appear throughout the series, including Magic Touch, Sealing Spell, Demon Eye, magic Teleportation, and mind control.
Additionally, magic imbued items are shown to exist - such as the Power Pole.
In the Xenoverse series, Demigra, Demigra's Mirage, Demigra's Wormholes, Towa, and Dabura are able to utilize a type of magic called Dark Magic to influence, control and empower others which they use to cause havoc throughout history as part of their schemes. Additionally they can also grant power ups and transformations via Villainous Mode and Towa's Supervillain spell which shaves off life to grant recipients greater power. However Dark Magic normally does not work on deities unless they allow it to effect them though they can easily shrug off any attempts to control them like when Beerus ignored Demigra's attempts before pretending to be under his control to lure him out then attack him (unfortunately Demigra sent his mirage as he was still trapped in the Crack of Time), though Goku Black, Future Zamasu, and Fused Zamasu allow themselves to be empowered so they can carry out their Zero Mortals Plan, and Goku allows himself to be controlled by Towa in Dragon Ball Fusions so he can try EX-Fusion with Broly.