When Goku threw the Spirit Bomb, Jiren casually blocks the attack with his hands then later with his eyes. Based on that massive amount of gathered Ki, and the fact that Jiren casually overpowers the Spirit Bomb, Kaioshin concludes that the Ki Jiren outputted is far greater than anything universe 7 warriors has ever faced. This pretty much includes Merged Zamasu as the statement was generally talking about everyone who he and the rest encountered previously. Whis then answers Kaioshin that this Ki coming out Jiren could possibly rival a God Of Destruction's level. Whis Further mentions the Rumor about a Mortal surpassing the God of Destruction of that Universe (Keep in mind that Vermouth defeated Beerus in arm wrestling. Although this could be misleading since it isn't a reliable way of measurement, it still shows that Beerus is nowhere near far from Vermouth even if we would have to say he's superior to Vermouth) and states that it appears to be true, while Vermouth grinning after hearing Whis and agrees. Vermouth states that he was worried about the Spirit Bomb's power but for Jiren it was nothing implying that Jiren is actually stronger than Vermouth. After Goku awakens into Ultra Instinct he manages to trade blows with Jiren but still in the end he has gotten defeated (the true reason Goku was in the end defeated is because he reverted back into base form at the end). Currently our chain seems to imply that Jiren Suppressed from Episode 110 > Ultra Instinct Goku from Episode 110 > Any character they've encountered prior to that moment (or mainly faced as directly stated) which places Merged Zamasu inferior to that kind of Power. This is kind of supported as When Jiren powers up, he makes Beerus react far more than when Infinite Zamasu appeared and affected time and space. Beerus freaked out from Jiren's energy while Beerus didn't react much to Infinite Zamasu at all. Notice The difference in reactions. Also, Whis says nothing about Zamasu's energy being above a God Of Destruction or even wasn't that worried or skeptical, unlike with Jiren.
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Later on Episode 122, Vegeta states that the Jiren on Episode 122 is the strongest energy he has ever encountered. This would mean the energy Vegeta is feeling surpasses that of the Previous Ultra Instinct Goku and reconfirms our point about it being above Merged Zamasu and Infinite Zamasu by far. Yet SsjB Matches Jiren quite well.
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Vegeta made Jiren wet himself when Vegeta managed to hit Jiren. Despite Goku having already hit Jiren in Ultra Instinct, nothing of such sort has ever been shown to us. Vegeta basically affected Jiren far more than Goku did and made him worry a lot despite having fought Ultra Instinct Goku Prior. Vegeta even trade blows at Jiren and pushes him.
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Do remember, that this Jiren is far stronger than anything Vegeta ever felt prior to this moment. "For some reason" Vermouth is also shocked.
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Vegeta then charges the final flash. This power has let even Vermouth to wonder about the power of Saiyans despite having seen a Saiyan who achieved ultra instinct. He even got worried hilariously:
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The statement Vermouth said about how can Vegeta's final flash have power higher than he did previously implies Vegeta's SsjB being above anything universe 7 has showed before. Vermouth's statement is suggesting that Vegeta's power can't be higher than what it is before, but after it he wonders about Saiyan Potentials. If Ultra Instinct is within Saiyan's potential, then it wouldn't be a surprise unless Vegeta's earlier level was shocking and more than Ultra Instinct episode 110 in the first place. Despite Vegeta already witnessing Jiren's durability and everything to even withstand Ultra Instinct Goku's attacks and his previous attacks as well, Vegeta believes that his blast is enough to deal with Jiren and end his case:
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Beerus believes Jiren would lose against Final Flash (Jiren is suppressed here though):
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And it actually does make Jiren get serious and block with two hands. It also throws him down on the ground for a couple of seconds:
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Toppo was worried, while he didn't show any such sign when Goku went to fight Jiren in Ultra Instinct on Episode 110:
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Getting onto Episode 123. Goku and Vegeta are shocked that Jiren could walk right through Goku's traps as if it's something amazing, despite tanking attacks which are "supposed" to be better (implying Goku magically got stronger, though this is further supported down the road) (The reaction of Goku, and Vegeta's wonder is the surprise):
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Goku fights Jiren while having his aura visible around him (never has Jiren done that before while fighting, and Jiren supposedly is ticked of due to what Goku did to him, which made him far more serious):
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Jiren becomes more than just serious, and Vermouth comments that he senses a rise in Jiren and that he never has seen him that serious in a VERY LONG TIME:
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This Jiren far surpasses anything Jiren has showed before, and Goku powers up, actually trading blows with that same Jiren:
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Jiren got even more serious, by showing a hint of his power only, thus returning Goku to his base form. Jiren's "hint" of his real power is the strongest thing Goku ever felt and witnessed:
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Goku goes Kaioken x20 (It's stated he goes full power), and Beerus believes that Goku has a shot against this same Jiren:
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Vegeta Also transforms, and both Vegeta and Goku attack Jiren together, and Jiren credits both of them to have become far stronger than before:
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What I found interesting is that The Narrator states that BOTH Goku AND Vegeta are together in their limit-breaking forms, despite Goku only being in Kaioken x20, and the fact that Goku has already stated that he got the hang of Ultra Instinct (which originally is his limit breaking power, which has pushed Goku into ultimately new heights, yet Kaioken x20 {episode 123} transcends beyond that):
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So apparently SsjB Goku surpassed Vegeta from Episode 122 who surpassed Ultra Instinct Goku From Episode 116 who's stronger than Ultra Instinct Goku From Episode 110 who's above Infinite Zamasu Who's above SsjB Vegito or at least relative to. According to This, Goku is superior to Vegito from the Future Trunks arc.
Do you agree? If yes, please add anything else if you have something to say. If no, elaborate and argue on it