This form was given to Gohan by Dai Kaioshin. And what he did was change the way Gohan's energy matrix works. Thus...making Gohan have a permenant Power Level that is the same as Super Saiyan Goku 3's. But the downfall is...once this form is achieved, the Super Saiyan forms are no longer usable, and the character will be unable to get more powerful. Gohan lost this form after Baby fused with him in DBGT.