Besuto is a God of Destruction from Universe One and is recognized across the community as the eldest and strongest destroyer. During the Black Goku saga, all six Gods of Destruction gather together to discuss the time ring crisis. Besuto draws a disliking to Goku and Vegeta for being at the event. Besuto ends up challenging Goku and Vegeta to a fight, in order to prove they are worthy. Besuto is ranked #4 as the strongest character in Dragon Ball existance.
Besuto is the strongest God of Destruction. It's mentioned that Besuto once had an attendant, but they eventually became one being. Super Saiyan Blue Goku was no match for Besuto (30%) during their first encounter. Vegeta is the first mortal to land a single hit on Besuto. The Supreme Kais of Universe Ten decide to lend Goku and Vegeta their Super Potara Earrings allowing them to fight together and evenly against Besuto. Ultimate Vegito is formed.
Vegito battles it out against Besuto (30%) and the fight becomes even. Besuto starts to get angry and increases his power to 50%. Vegito (Super Saiyan) is overwhelmed by Besuto's increase in power, thus causing the dynamic duo to become Super Saiyan 2. As a Super Saiyan 2, Ultimate Vegito begins to counter Besuto's devastating attacks. Finally, an enraged Besuto instantly uses 100% of his power to knock Vegito unconscious.
It's later revealed that Ultimate Vegito (Super Saiyan Blue) is stronger than Besuto (100%).