People either believe it to be "the Super Saiyan form of a Saiyan who has the power of Super Saiyan God" or they believe that it is God Ki + SS1 = SSBlue.
Toei seems to have confused the fuck out of people during the RoF saga because of their two explanations as to how SSBlue is formed.
These are some comments I found on YouTube:
SSB is simply a Super Saiyan becoming a God. Because of the perfect ki control and their level of focus, they can condense and convert their ki to god ki. SSG is simply a Saiyan becoming a god. So it should be called Saiyan God, while SSB is basically Super Saiyan God.
SSB is basically energy-efficient Super Saiyan form. If you don't believe me, check which color is there at the exterior of the SSB. Goku just says you need Super Saiyan God like power to go SSB, not the status itself. And Super Saiyan God is an evolution, not a transformtion.
Yep, SSG represents godhood while SSB represents mastery of your own ki which gives you power of gods but not godhood.
They both mean godhood and mastery of ki, but, yeah, SSG represents Goku reaching a new level of power. SSG is a Base form becoming a god, while an SSB is a Super Saiyan becoming a god.
Goku said calm mind and perfect ki control. try to connect the dots.
I am curious how you all think this fits together (SSGod, SSBlue, God Ki, and what Goku said about a Saiyan with the power of a SSG). It is clear that not everyone agrees on how this works. It might do some good to hear Goku teach SSBlue to Caulifla.SSB is not godhood. SSG is. That is only true in the manga. In the anime SSB =/= SSGSS.