'Dragon Ball Super' Episode 40 spoilers, updates, rumors: Goku's time skip counterattack might fail? Battle between 2 gods of destruction likely

The tension and excitement are only intensifying after each episode as "Dragon Ball Super" is nearing the end of the inter-universe match between Universe 6 and Universe 7. Son Goku and the stealth assassin, Hit are the fighters still up to prove which universe houses the strongest warriors in the cosmos. The previous episode has seen a ray of hope with Goku seeming to have a counterattack to Hit's time skip technique. This technique was used by Hit in his previous battle with Vegeta to turn back time by about 0.1 seconds in order to anticipate the moves of his opponent. However, the intensity of this battle may not have reached its peak just yet, as the latest rumors for Episode 40 point to a possible brawl between the two Gods of Destruction of each universe, Beerus and Champa.
Going back to Episode 39 titled "A Fully-Developed 'Time-Skip' Counterattack!? Is It Coming!? Goku's New Technique!" Goku was seen formulating a new technique of his own where he combined the power of his Super Saiyan Blue form and Kaio Ken against the sneaky time skip technique of Hit. At first, Goku's time skip counterattack seemed to be working just fine in order to take down the powerful purple-skinned warrior. However, in the midst of the heated exchange of punches, Goku detected that Hit has not yet been using the full extent of his power since the beginning of their match.
It was revealed that an assassin like Hit will only unleash his 100 percent power if he needs to kill his opponent completely, although it is an existing rule in the bout that whoever kills another fighter will be disqualified automatically. Goku proposed to drop this rule so that he may face Hit with the full extent of his power.
Knowing that Super Saiyan Blue requires a lot of energy from the Saiyan possessing this form, and Kaio Ken also needs the full extent of a person's power in order to work correctly, Goku may have already given his all. In the upcoming episode, the outcome of the battle will be revealed. Unless Goku may have reserved some more energy to defeat Hit, the odds of the Saiyan warrior winning the fight are slim, especially that Hit's full potential is just about to be revealed given the "no killing" rule being dropped.
The real surprise of Episode 40 entitled "The Conclusion At Last! Will the Victor be Beerus or Champa?" may be towards the end of that episode, after the result of Goku's fight with Hit. A Facebook post by Gojiitaaf suggests that the closing of the event will be the showdown between the two gods, Beerus and Champa. This will surely be an explosive battle as the fans will finally witness how a god will be taking down another god.