Bills (ビルス), also called God of Destruction Bills (破壊神ビルス), is an antagonist in the movie Dragon Ball Z: Battle of Gods.

Bills is a thin purple cat-like humanoid, with large pointed ears, similar to Cornish Rex and sphynx cats. He dons black, blue, and gold Egyptian-looking attire with the same white and orange diamond decorations as his ally Whis.

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Bills is powerful yet playful too (like most cats). He is also a gourmet, and his temple is stocked with fish and other food. While he is a fearsome god, his cat-like gestures and his variety of facial expressions makes him not just a bad guy.

His power surpasses that of all the main Dragon Ball Z villains: Frieza, Cell, and Majin Buu. Going further, V-Jump notes that Bills is without a doubt the strongest being in the history of Z. However, this is disproven in the film when Bills reveals that his martial arts master, Whis, is stronger than him. 

He usually uses his power to destroy planets, and he is strong enough to destroy even an entire galaxy. The overwhelming power of Bills exceeds even that of Goku, who has surpassed several Super Saiyan levels; Bills completely dominates Super Saiyan 3 Goku in battle, rendering him unconscious with merely a chop to the neck. He also takes down the fully-powered Gohan with a single kick to the abdomen, causes Gotenks to defuse, and dominates Super Saiyan Vegeta as well. Bills’ power is finally challenged by the appearance of Goku’s Super Saiyan God power. The two seemed to be equally strong at some point, but Bills eventually wins. However, it is said by Whis that during the fight with Goku after he became a Super Saiyan God, that Bills used up 70% of his full power in the fight, and that he had not been that worked up in a long time. The God of Destruction’s power is in another dimension altogether, however, he is not as powerful as his martial arts master Whis.

Techniques and special abilities

• Flight – The ability to fly with the use of ki.
• Kiai – An invisible wave of ki that Bills emits from his palm. Used against Mr. Buu.
• Ki Blast – Bills can fire ki blasts strong enough to destroy planets, as shown in the arcade game Dragon Ball Heroes.
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• Turning things to Sand – Bills is seen reducing an egg to ashes with only one finger using this special power when Whis shows him the past battle between Goku and Frieza on Namek.
• Wrath of the God of Destruction – A finger attack that is Bills’ super attack in Dragon Ball Heroes.
• Continuous Energy Bullets – A combination of many energy waves fired at a very rapid rate. Bills uses an energy sphere barrage technique similar to Piccolo’s Hellzone Grenade attack. Used against Goku, as well as in the video game Dragon Ball: Zenkai Battle Royale.
• God of Destruction Super Energy Sphere – A huge Sun-looking energy sphere technique. He uses this attack during his battle against Goku, while facing him above planet Earth. Named in Dragon Ball Heroes, and also used in Zenkai Battle Royale.
• Pressure Point Attack – Bills uses Pressure Point Attacks to render his opponents unconscious. He uses this on Super Saiyan 3 Goku during their confrontation of King Kai’s planet, using chopsticks on Piccolo, and later on Vegeta.
• Explosive Wave – Bills is able to use this technique in Dragon Ball: Zenkai Battle Royale.