Great pic.



I know i'm a bit late, but since multiple people have asked about the thing above Garou, let me give a more in-depth explanation so the artist doesn't have to reply to the question.



The thing above Garou is a supernatural entity known so far only as "God" who appears towards the end of the Monster Raid arc of Season 2 in the webcomic. It is the entity which granted Homeless Emperor his powers and his mission to destroy the entire Human race.



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SPOILERS FROM THIS POINT ON

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When Zombie Man ambushes Homeless Emperor and pins him to the ground, he tries to interrogate Homeless Emperor about the origin story Homeless Emperor gave him about himself, claiming that God gave him his powers and mission. Zombieman seems to think that this "God" entity is something the Hero Association needs to worry about, claiming that it's the one pulling the strings. As Zombie Man begins his interrogation, Homeless Emperor is pulled into a sort of dreamscape by a gigantic, horrifying entity, which proclaims it is going to take away his powers and life. Homeless Emperor begins insanely rambling that it's God, as his body withers away into a skeleton. Zombie Man then reaffirms that this horrible entity is something they need to prepare for.



Going by an interview with ONE(the creator of One Punch Man), the orbs of light created by Homeless Emperor are "the same" as the ones used by Vaccine Man, who was also given powers by a higher power and told to kill the entire Human race. Although it is unclear what One meant exactly by "the same", it leads me to believe he may have intended to link Homeless Emperor and Vaccine Man as having received their powers and mission of genocide from the same entity.(God/Mother Earth) though he also said Choze also used the same orbs of light.