Usage and Power
After having been blasted into a large hole by Omega Shenron, Goku undergoes this change - taking on a state where he is no longer the Goku he was before, and may be dead or even have become something else entirely.
In this state, Goku is cloaked in an aura that won't let any attack near him, with not even Omega Shenron's attacks affecting him. Upon reappearing in this state, Goku easily annihilates Omega with the Super Ultra Spirit Bomb.
- Dragon Ball Q Atsushi Maekawa Story Q&A. kanzenshuu.