We all know Beerus who is the God of Destruction from Universe 7, is one of the most powerful characters in the Dragon Ball series. There’s no doubt that he has got an incredible amount of power to destroy entire planets with just a flick of his finger. But saying he is the strongest among all other Gods of Destruction different universe, it’s a bit tricky.
In Dragon Ball Super, it’s already hinted that Beerus is immensely powerful, even among top Gods of Destructions. But with the flow, the series has introduced so many other Gods of Destruction, each with their own unique abilities and strengths.
For instance, Belmod from Universe 11 and Quitela from Universe 4, they are shown to be formidable in their own right. There’s even a scene where the Gods of Destruction engage in a brawl and while Beerus holds his own, it’s clear that he isn’t outright superior to all of others.
Moreover, in an episode, Whis who is Beerus’s attendant and trainer, has already mentioned that there’s someone even Beerus couldn’t defeat – The Grand Priest, who is among the top tier of all beings in the Dragon Ball multiverse. Even there might be Gods of Destruction from some other universes, who are more powerful than Beerus.
So, Beerus is definitely one of the strongest, but to me, he isn’t the strongest God of Destruction shown in Dragon Ball universe.