Universe Reset is gained by getting 100 million blood. (see achievement Bloody.)
One strategy to gain 100 million blood is just turning off auto progress and letting yourself get a lot of blood, Usually when you get 500+ blood with any power that damages at start of fight, or in general able to hit opponent at start of fight.
When you do a Universe Reset, you are able to gain Universe Stones. It also removes every single power you have, Removes all Time Energy, and Time Energy Upgrades, and removes all blood and blood upgrades. Basically resetting your game but not entirely. (Gems are kept, Gem upgrades are kept, basically nothing is kept except things in the Bonus Tab.)
New abilities you are able to get.
Here are some of the new things you can get using Universe Stones.
(The new upgrades will be explained in more detail in the Universe Reset Upgrades page.)
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Once you get your first universe stone, you can get Simultaneous Masteries. It allows you to master N powers at once, where N is the value of the upgrade. (starting at 1)
If you didn't know, there is something else at a Universe Reset aswell. Behold and Be aware, the Escalation!
The Escalation.
. (Escalation is explained in more detail in the main page)
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The escalation locks powers, preventing you to get them.