Goku realizes he needs to perfectly match Beerus's angle and force to cancel out the shockwaves. After a few failed attempts that nearly wreck everything, he manages to stabilize the impacts.
Despite Goku’s incredible growth, it becomes clear that Beerus is still holding back a significant portion of his true strength, treating the fight more like a testing ground for Goku’s potential. Dragon Ball Super (Dub) Episode 12
Elder Kai explains that if Goku and Beerus continue to clash with such raw power, the entire universe —including the Earth and the afterlife—will be completely obliterated. Goku realizes he needs to perfectly match Beerus's