The state is attained by one who has received training to become a God of Destruction.
Usage and Power
By activating his godly ki, Toppo's power increases to a whole other level from what it was before. This allowed him to fight on par with Super Saiyan GodGoku and even defeat him in his Perfected Super Saiyan Blue form though, the latter was said to have dropped his guard (not used his full power in the Viz translation).
In the Tournament of Power, as Perfected Super Saiyan Blue Vegeta began overwhelming him, Toppo used this state's power which he kept in reserve in order to regain equal footing.