This is the Dragon God Goku Celestial, as he appears on fanmade Dragon Ball Absalon! Dragon Ball Absalon is a fanmade spin off of Dragon Ball, made on animated YouTube short episodes, check it out as is quite cool ;) , far better than official Super. Anyway, I based on a videogame render to do this version, made over an official Gogeta SH Figuarts. Most complicated aspect was to sculpt the hair and paint it, as well as the various intricate mystical layers of skirts he wears.