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Bills (ビルス), also called God of Destruction Bills, is an antagonist in the movie Dragon Ball Z: Battle of Gods.

Akira Toriyama’s inspiration for the design came from an old Cornish Rex cat living with him (like Toriyama’s previous cat was the inspiration for Korin). After the cat became seriously ill, the vet declared it did not have much longer to live, but the cat miraculously recovered and the vet joked that it might be some kind of demon. Bills’ physical design also takes some inspiration from Ancient Egyptian deities, notably Seth and Sekhmet. Seth is a humanoid with a jackal-like head who is the god of desert, storms, darkness, and chaos in ancient Egyptian culture. Sekhmet is a humanoid with a lioness head who is the Egyptian Goddess of Destruction, believed to cause diseases. In addition to sharing the same position as Sekhmet, Bills is a felid like her, as he is an anthropomorphic cat.