The microscopic mechanism of thermal transport in liquids and amorphous solids has been an outstanding problem for a long time.There have been several approaches to explain the thermal conductivities in these systems,for example,Bridgman's formula for simple liquids,the concept of the minimum thermal conductivity for amorphous solids,and the thermal resistance network model for amorphous polymers.Here,we present a ubiquitous formula to calculate the thermal conductivities of liquids and amorphous solids in a unified way,and compare it with previous ones.The calculated thermal conductivities using this formula without fitting parameters are in excellent agreement with the experimental data.Our formula not only provides a detailed microscopic mechanism of heat transfer in these systems,but also resolves the discrepancies between existing formulae and experimental data.