Board Thread:VS Debates/@comment-30294856-20161216030645/@comment-5898946-20170213192135

Beerus wins with ease.

Let me quote the Dragon Ball wiki, on Beerus' page, under the "Techniques" section:

"Destruction - As the God of Destruction, Beerus possess the ability to destroy anything, which includes Gods and ghosts. By extending one of his hands, with his four main fingers straight up and his thumb crossing his palm horizontally, Beerus can cause his target to disintegrate into nothing regardless of who or what it is, without any effort or waste of energy. He uses this technique to destroy Zamasu and Dr. Mashirito."

He has the ability to DESTROY GODS without any expenditure of effort or energy.