"At Last, It Comes to an End! Is the Winner Beerus? Or is it Champa?" (ついに決着! 勝者はビルス? それともシャンパ?, Tsuini ketchaku! Shōsha wa Birusu? Soretomo Shanpa?) is the fortieth episode of Dragon Ball Super. Its Japanese air date is April 24, 2016.
The collision between Goku's Super Saiyan Blue: Kaio-ken and Hit's improved Time-Skip causes a huge explosion that shocks the entire tournament grounds. The force causes Whis and Vados to save the spectators with their staffs and create shields around them. When the smoke clears, Goku and Hit are spotted standing on the competitor signs. Piccolo wonders if they both lost by ring-out, but Beerus and Champa agree that the signs are apart of the arena. Hit comments that due to Goku's immense power, he will not stop improving, revealing his further improved his Time-Skip to avoid Goku's attack, literally freezing him in time. Goku begins to feel the after-effects of the Kaio-ken technique. Universe 6 Supreme Kai is utterly shocked that Hit is not only talking so much to Goku, but smiles back at him, and Old Kai and Shin begin to brag about Goku's character. Champa notices Goku's technique beginning to wear off and yells at Hit to run away until it does. Cabba tries to convince Champa that a victory like that would hurt Hit's pride, but Champa declares he doesn't care as this is a match between him and Beerus, calling all of the fighters their "pawns". Goku and Hit glare at Champa, who falls over flustered. Vados suggests to let them be, wanting to see the end of the match herself.
Goku and Hit prepare to fight again, powering up so much that the sheer force causes the barrier around the ring to crack. Hit, claiming his Time-Skip has now surpassed Goku's speed, assaults him with a quick barrage of punches that causes Goku's Kaio-ken to wear off. However, Goku refuses to give up and uses Kaio-ken again, landing his own punches on Hit, knocking him into Champa's sign. Goku and Hit both land on the ring completely exhausted, but both manage to get up. After thinking for a bit, Goku asks Beerus for a favor: withdraw all of the tournament's rules so that Hit can fight at his full potential; Hit is an assassin, so he has killing techniques that are forbidden to use due to the tournament's no-killing rule. Goku notes to himself that if there was no such rule, he would have been dead from Hit's earlier attack as he was forced to hold back. Champa agrees to remove the rules, but Beerus objects him and they begin to argue. While they argue, Goku agrees to fight Hit again some other time with no rules, and willingly jumps out of the ring. Much to everyone's shock, Hit is declared the winner. Once Goku deactivates his transformation, his body begins to severely convulse and he collapses to the ground. As Goku is carried back to the sidelines by Piccolo, Hit prepares to fight the last match with Monaka, and Beerus is incredibly angry at Goku for throwing the match. Goku tries to convince him that they still have Monaka, not knowing that Beerus lied and Monaka is an amateur.
Monaka is literally shaking in his boots and jumps in the ring, but crashes trying to land. Beerus begins to give up all hope. Hit realizes that Monaka is actually weak, and as the match begins, Monaka lands an incredibly weak punch on him. Hit pretends to be actually hurt by the attack and launches himself out of the ring. To everyone's surprise, Monaka is declared the winner and thus, the Universe 7 team is declared the winner of the tournament. Goku is impressed by Monaka's strength. Goku thanks the Galactic King for telling him about the Time-Skip technique and shakes his tentacle, not knowing it is actually the Galactic King's private part. Hit thinks to himself that he and Goku are now even and flies back, telling Champa to take him home as he is no longer interested in the Cube. An incredibly angry Champa prepares to destroy the entire Universe 6 team for losing. Goku notices this but Beerus tells him to mind his business. Vados tries to get Champa's attention, and when she finally does, she tells him that Zen-Oh, the King of All, has arrived. Whis does the same for Beerus, and they're both frazzled at his appearance.
- Goku (Super Saiyan Blue: Kaio-ken) vs. Hit
- Monaka vs. Hit
- Hit improves his Time-Skip even more to surpass Goku's speed in Super Saiyan Blue: Kaio-ken.
- It is revealed Hit cannot fight at his full potential due to his assassination techniques being banned because of the tournament rules; Goku realizes this and asks to get rid of the rules.
- Goku voluntarily throws the match by jumping out of bounds, declaring Hit the winner of the eighth match.
- Hit voluntarily throws the match by falling out of bounds, declaring Monaka the winner of the ninth match.
- Team Universe 7 wins the tournament.
- Zen-Oh makes his appearance.