Beerus (ビルス, Birusu), also known as the God of Destruction Beerus (破壊神ビルス; God of Destruction Beerus) or Beerus the Destroyer, is the God of Destruction within the seventh universe and, as such, his occupation is to maintain balance by destroying planets. Beerus' twin brother is Champa, the God of Destruction of the sixth universe. Beerus is an exremely ancient god, being alive for more than a hundred million years. Basically the same age as Majin Buu. Was also the one who caused the dinosaurs extinction.
Beerus has been shown to move at MFTL speeds.
In episode 2 of Dragon Ball Super, Beerus orders Whis to attain a certain type of dinosaur meat that he wanted to taste for himself (The dinosaur meat resides on a different planet). Beerus gives Whis 3 minutes to fetch it for him. Beerus's temple resides in a different nebula:
Beerus being the impatient guy he is doesn't even wait the complete three minutes and instead takes it upon himself to fly across a distance of possibly millions of astronomical units in 1 minute 20 seconds.
It took Whis roughly 1 minute to fly the same distance, with his staff.
This alone proves that Beerus is Mftl in travel speed considering he left his nebula (which can range from millions of miles across to hundreds of light-years across) and traveled to a completely different star-system within one minute.
Beerus is incredibly strong. He has been show to decimate his opponents with less than half his full strength. In the Battle of Gods movie as well as in Dragon Ball Super, Beerus basically toyed with the Z-fighers including a fully powered up Ssj3 Goku.
He also has the strength to literally destroy entire planets with just his puches and kicks as he did in his battle with his twin brother Champa.
In the battle with Super Saiyan God Goku, Beerus and Goku literally shake the entire universe 7.
The anime brings it out more in detail of how powerful the punches were, and how many the universe can't take before it's destroyed.
Old Kai specifically says that it can only take three clashes, and on the third the universe will turn into a void of nothing.
On the third clash, Goku negates the shock waves by matching the precise angle, power, and speed of his punch with that of Beerus's. He later explains that he has been trying to prevent the shockwaves from the begining, but couldn't perfect them on the initial two blows (hence why the first two shockwaves happened).
Even after they stop the shockwaves, Beerus can still fight at a power that can destroy the universe.
Beerus can also nullify universal explosions without trying.
Beerus has been shown to be extremely durable to the point where he can tank planet explosions point blank without getting a scratch.
He is also immune to poison
The power of Beerus's ki attacks can range from Solar System Level to Multi-Galactic in destructive output. To put more emphasis on this, Beerus can literally blow out entire STARS just from waking up grumpy and tired:
He can also create giant supernova-like energy spheres that can incinerate you if you get too close. Very similar to an actual sun:
Beerus' mainly uses a pressure point type of fighting style. He usually attacks the nerves of his opponents using his finger taps, neck chops, and a pair of chopsticks:
Beerus also has a number of different powers as well including:
Beerus is an immensely powerful character, and one of the most powerful characters in the Dragon Ball Universe. Most of the things Beerus has done required him using less than 10% of his power:
Even in his fight with Super Saiyan God Goku that almost destroyed the universe in three blows, he stated after the battle that he was STILL holding back:
Beerus is no doubt a being not to take too lightly, and I hope you guys can use this respect thread in future vs matches.