User blog comment:B214/Volume 23 discussion blog/@comment-77.188.244.97-20170428143415/@comment-31137559-20170429030247

We have no idea how Heavenly Dragon-level compares to Shiva. When Ishibumi gave us a list of the Top 10 strongest beings, he didn't list them in any definite order, so deciding who's stronger than who is up to us to decide. If Issei and Vali get much stronger than Heavenly Dragon-level will they be able to actually reach Shiva? Until we know Shiva's power level, it's just speculation. How much stronger is Shiva than the two Heavenly Dragons? Shiva is #1 on the Top 10 list(excluding those GR, Ophis, and Trihexa). He's not exactly an opponent you can easily surpass just because you have achieved a new form.