Sōzōtohakai

Sōzōtohakai (創造と破壊, Literal English: Creation and Destruction) also known as Fūhadō: Number 99: Sōzōtohakai is Shenron Uzumaki's strongest offensive seal that allows him to create and/or destroy and/or.

Overview
The universe is made up of matter and energy. Matter — anything that has mass and takes up space — is pretty straightforward and easy to grasp, but energy is a bit more abstract. Energy is the ability to do work, or the ability to move or elicit change in matter. These two mysterious things make up the universe, which contains and equivalent balance of Destruction and Creation.

Creation
On his left arm Shenron possesses the Seal of Creation. Creation - the action or process of bringing something into existence. While most consider this power unique to only deity, everyone, everything possesses some form of creative ability. Whether it be creating a technique, a meal, a life, a design, or even piss or shit, everyone can do it. And most of these things do not even include a mystical energy known as chakra. Chakra is created when two other forms of energy, known collectively as one's "stamina", are moulded together. Physical energy (身体エネルギー, shintai enerugī) is collected from each and every one of the body's cells and can be increased through training, stimulants, and exercise. Spiritual energy (精神エネルギー, seishin enerugī, English TV: Mental Energy) is derived from the mind's consciousness and can be increased through studying, meditation, and experience. These two energies becoming more powerful will in turn make the created chakra more powerful. These two concepts would be later furthered into two distinct forms chakra, Yin and Yang Release. Yin being the power of imagination and spiritual energy, while yang is the power of life and physical energy. These two powers, can create the purest form of chakra known as Yin-Yang Release. When Yin-Yang is used correctly, one is supposedly able to create almost anything, demonstrated once by the God of Shinobi, Sage of Six Paths.

Shenron, who possesses the purest form of chakra, has yet to fully master it, though he compensates for this by using his divine mastery of fūinjutsu. After doing his fair share of research, understanding the laws of equivalency, imagination, life, and spiritual and physical energy, Shenron was able to produce the seal of creation. The seal on his arm is how it truly works. The massive circle at the center is Yin and Yang, spiritual and physical energy, the most crucial part of this seal, power to manipulate his chakra to such a point that it can produce something with true purpose and meaning. The three tiny circles that are latched onto the circle of Yin-Yang are the Circles of Mind, Soul and Body. Equal in size and shapes, it demonstrate how all three are just as important, and require one another to truly create (especially when on wishes to create life). The rest of the seal, is a bunch of complex connecting chakra, transfer, manipulation seals that allows the four powers to work in synch. Once they were connected, the seal is complete, allowing Shenron to "create". Of course focusing the energy into his arm would not suffice Shenron, so he would create a small seal which many consider the actual Seal of Creation, this is what emits things.

The amount of things Shenron could make is endless. Creating matter is the easier one of the two. The creation process is far superior than any other ninjutsu technique. Using his chakra, Shenron can produce almost anything he can imagine. He can create massive walls that are designed just the way he pictured it or tsunami's the size of the tallest building or the rarest mineral known to man or something does not even exist but is something he has had in mind. Most of these things are basic, and do not require a mind or a soul. What requires more chakra and energy and focus, are things that require energy.

Although it states above Shenron can create energy, energy cannot be produced or destroyed, it is a force that is just there. While this is often disputed, due to the fact humans create life, which possesses soul, which is a form of energy and but either way Shenron does not produce energy but changes or transforms it. He is able to change energy into many different forms which include chakra, souls, light, etc. This allows him to create barriers and seals and perform energy based techniques. This increase his ability to create more seals and barriers which allows him to maintain his God of Fuinjutsu title. He can even create beings of pure chakra similar to the Tailed Beasts as well as spirits (which possesses soul and mind}

The pinnacle of the Seal of Creation is the ability to create life, the combination of creating matter and manipulating energy. To do this Shenron must actually permanently give up part of his chakra, or the form of energy he using to produce a being. He begins by creating the soul, by separating the form of energy from him, then manipulating it to a certain point that it can be place in a certain body. The next part is probably the most complicated, the mind, if not created correctly Shenron can create a being who will be a weapon of mass destruction possessing no conscious. The process requires the utmost precision details and focus all things that Shenron is known for. After crafting the mind, comes yet another difficult part, the body. Least important yet very important, the body must match the soul and the mind or the body will eventually reject the soul. But once he has made a suitable body for the it just a matter of how Shenron wishes to see it.