Gohan's eyes flicker and spiral from black to red before fully manifesting the form, in which his eyes become fully red with black pupils. The beginning visuals of Gohan's transformation heavily resemble those of his original Super Saiyan 2 awakening. Similarly, in the manga, he had brought up to Kefla his goal to evolve as his own person ('as a human' in Viz's translation) rather than as a Saiyan. In the Dragon Ball Super anime, Gohan had previously mentioned striving for 'an ultimate form that no one has ever seen before'. 'Final/Last/End Gohan') in the storyboards.
Prior to this name being finalized, this form was referred to as Final Gohan ( 最後悟飯, Saigo Gohan, lit. The initial design included pale skin and a more intimidating face with the big, upturned hair added when this was decided not to be enough.
Toriyama stated that the name comes from the sensation that 'the wild beast within has awakened'. Gohan (Beast) in Dragon Ball Xenoverse 2