Assume a solid of $N$ atoms, each vibrating about its mean position. An oscillation in one dimension has average energy $\frac{1}{2}k_BT$. In 3 dimensions, the average energy is:
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Energy in solids due to vibrations is partitioned equally between potential and kinetic energy (Equipartition theorem).
In 3 dimensions, each dimension contributes $\frac{1}{2}k_B T$ from kinetic energy and $\frac{1}{2}k_B T$ from potential energy, giving $k_B T$ per dimension. Thus: \[ \text{Total Energy} = 3k_B T \] Since $R = N_A k_B$, this becomes: \[ E = 3RT \]