Dragon Ball fans everywhere have been pretty blessed lately with the addition of Battle of Gods and then Fukkatsu no F into the series followed by Dragon Ball Super starting as well. And we have been given some great new characters, namely Beerus and Whis. But what is Whis' species? Is he an alien butler or something more? I think I have figured out what.
We have now been introduced to Beerus, God of Destruction, a Cat-like humanoid who loves food and has an extremely short fuse! His role is polar opposite to the Kais in that he brings about balance to the universe by destroying life, planets and solar systems. He's not a bad guy, he just has a job to do and he does it with no regrets. We also see that he has a personal assistant/trainer in the form of Whis, who at the end of BoG, intercepted a rampaging Beerus (after some Wasabi sauce caused him anger) and with no effort knocked him out with a quick karate chop. Toriyama himself stated "Goku and Vegeta at SSG are a 5, Beerus is a 10 and Whis is a 15". So he is Beerus' assistant, tending to his needs and is majorly more powerful than the God of Destruction. So what is he? Here is my explanation:
First we have the Lower Kais
These guys each watch over a quadrant of the universe and have the responsibility on some occasions of training their respective areas' fighters against major threats. They answer to the Grand Kai who oversees them. Essentially they're the Gods of Creations' employees and make their jobs easier.
Next, are the Supreme Kais
Again, watching over the quadrants of the universe, but these guys are more powerful than the Lower Kais and will come to the living world to help against threats (much like with Majin Buu). These are the Gods of Creation and they meet with the God of Destruction every so many thousands of years.
Opposite to them is Beerus, God of Destruction
This guys job is all in the title! He creates balance to the universe by destroying while the Kais create. Like I said, not a bad guy, just doing what is necessary, circle of life stuff. Considering though that Whis is his assistant and is more powerful begs the question why aren't their roles reversed?
Simple. Whis is THE God of the 7th universe in Dragon Ball!
Think about it. He has mastery over time travel, he can teleport anywhere, hes infinitely more powerful than the god of destruction and he trains him. So Beerus and the Kais are agents of Whis' universe. Why is he Beerus' butler? Because he is keeping his power in check and making sure the title of God of Destruction doesn't go to his head! He knows he is supremely powerful but is so humbled by his own omnipotence that he steps back. As for Champa and his assistant (due to appear in DB Super) perhaps they are the same as Whis and Beerus, only in a different universe (Beerus stated he is the God of Destruction of the 7th universe and there are 12 in total).