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In the latest episode it is stated that Goku is trying to appraoch the state of the gods, obviously not every god has ultra instict so this must means in terms of power and herms98 also said that is said exactly the same way SSG was described in it's frst appearance
![State State](https://vignette.wikia.nocookie.net/vsbattles/images/0/07/State.jpg/revision/latest/scale-to-width-down/180?cb=20171119032634)
i think this is just a better reason than scaling from merged zamasu to have him low 2-c
![State State](https://vignette.wikia.nocookie.net/vsbattles/images/0/07/State.jpg/revision/latest/scale-to-width-down/180?cb=20171119032634)
i think this is just a better reason than scaling from merged zamasu to have him low 2-c