The Anti-Spiral, a collective consciousness, wields total authority over physics from a pocket dimension. Its divine power could easily shatter the Dragon Ball multiverse.
Universe 7's God of Destruction, Beerus, has spent millennia mastering divine destruction. His insurmountable power and Hakai abilities are far beyond Gohan's reach.
Giorno Giovanna's Gold Experience Requiem grants him ultimate power, operating outside physical laws. It could trap Gohan in an inescapable, endless cycle of death.
Saitama, the hero for fun, broke his limits with simple training. As a battle shonen parody, he instantly adapts to surpass any foe, ending Beast Gohan in one punch.
The Demon King Anos Voldigoad, a master of conceptual immunity and magic, exists outside universal laws. He could easily turn Gohan's own immense powers against him.