Beerus wins. some of the God of Destruction that Beerus fought in the manga might have ultra instinct too and Beerus overcomes them all so i pick Beerus.
While Dragon Ball's Goku has unlocked god-like powers of his own, he still doesn't stand a chance against Lord Beerus, the God of Destruction if the two were to ever fight again. There is, however, one classic Dragon Ball hero who actually could fend off Beerus with one ingenious attack.
In the current landscape of Dragon Ball, Goku has become so powerful that he is able to channel god-like energy which he is able to use to defeat even the strongest mortal foe, yet he is still no match for the God of Destruction, Lord Beerus.
But, thanks to an ancient ritual, Goku was able to power up to Super Saiyan God and then, he fought Beerus. Their fight came very close to destroying the entire universe but somehow, they managed to end it with the Earth still intact. Even without showing his true power, Beerus defeated Goku quite easily, in the end.
As the main character, Goku eventually surpassing Beerus is all but guaranteed. After all, Goku's journey is one of encountering and overcoming obstacles. It was demonstrated with Demon King Piccolo, then Frieza, then Kid Buu. Beerus is yet another obstacle for Goku to overcome.
That said, it really does seem like Zeno will stay the strongest god in Dragon Ball for the foreseeable future. His level of power is so incomprehensible that it seems highly unlikely Goku will ever fight Zeno, let alone beat him.
Being trained by Beerus in the ways of Destruction Energy, Ultra Ego Vegeta would presumably be nearly equal to him. While Beerus likely still wins the fight, Vegeta is probably the closest mortal to actually being on similar ground with Beerus.
Super Saiyan 3 Goku at full power has a battle power of 24,000,000,000, 2 billion above Kid Buu's level.
Vegeta was able to put up a decent fight against Jiren during the Tournament of Power, and he even defeated Toppo, a God of Destruction candidate. Unfortunately, Vegeta's level is defined below that of Broly's, and no matter how strong Vegeta is right now, he will end up getting crushed.
Although the crusade was a great naval success and Smyrna was taken, Zeno was killed by Umur Bey's forces in an ambush while he and the other crusader leaders, including Henry of Asti, were attempting to celebrate a mass in a church in the no-man's-land between the battle lines.
In the early days of Dragon Ball, there existed a being strong enough to beat the God of Destruction Lord Beerus, but Goku accidentally killed him.
Goku may never pass Zeno and 4 other Dragon Ball characters
While his fight with Moro showed he can beat another Ultra Instinct user, Whis' Angelic heritage and proficiency is unfathomable. Moro's use of the skill was also inferior to that of a true Angel's, due to his stealing the form from Merus.
Whis is one of the strongest beings in existence, and interestingly enough, only his father and the Omni King are confirmed to be stronger than him.
Goku is considered by many as anime's strongest fighter, and you'd be hard-pressed to find others capable of rivaling him in strength. Despite this, rare as they may be, there exist characters within the medium with powers more impressive than those of the popular Saiyan.
Goku (Saiyan Saga)
Son Goku had grown much stronger while training under King Kai in Otherworld, and his power level now exceeds 8,000. While suppressed, his power level was around 5,000, according to Vegeta's scouter.
Perfected Ultra Instinct is known by other names such as Mastered and Completed Ultra Instinct, and is still the apex of Goku's power. Not only did Goku beat Jiren in this form, but he also defeated Moro as well.
Goku has been able to showcase the ability to lift over 100 tons with relative ease. He is even strong enough to lift a mountain over his head.
Well, according to the movie, Beerus used 70% of his power. But this was when Toriyama had no idea what to do for Super, so that reading is obsolete.
Does that mean now that Goku has finally awakened the powers of the True Ultra Instinct, it just might be his ticket to defeating Beerus? Unfortunately, the answer is no. But unlike before, when Beerus was able to simply overpower his Saiyan opponents, Goku has now surely grown into a worthy opponent for the God.
Due to his power and position, he is somewhat fearless, as there are very few who can match his power, let alone capable of killing him in combat. However, Beerus is extremely terrified of Zeno, in a manner very similar to how the Kais and other gods are scared of Beerus himself.
Monaka was initially described as being a hero of his home world planet, Wagashi. At some point in his past, he was said to have fought against the God of Destruction Beerus. He managed to cause Beerus trouble, which makes him later claim Monaka as the strongest fighter he's ever faced.
Beerus and Champa's Father, King Everclear. He was formerly the King of Beerus and Champa's home planet, Eno. He was a close friend to the former God of Destruction, Spyritus, a God who, for greed, managed to kill both the Universe 6 and 7′s gods of destruction, in order to gather the two universes in one.