; with cte1 (id , chanal, stat, Them) as
(select 123,	1,	1,	1
union all
select 124,	2,	1,	2
union all
select 125,	3,	2,	3
),
cte2 (chanal, id, Them) as
(
select 'Канал', 1,	'Письменные'
union
select 'Канал',	2,	'Устные'
union
select 'Канал',	3,	'из МП'
union
select 'Статус',	1,	'Закрыто'
union
select 'Статус',	2,	'Открыто'
union
select 'Тематика',	1,	'Тематика 1'
union
select 'Тематика',	2,	'Тематика 2'
union
select 'Тематика',	3,	'Тематика 3'
union
select 'Тематика',	4,	'Тематика 4'
)

select 
cte1.id,
(select cte2.Them from cte2 where cte2.id = cte1.chanal and cte2.chanal = 'Канал') as chanal,
(select cte2.Them from cte2 where cte2.id = cte1.stat and cte2.chanal = 'Статус') as stat,
(select cte2.Them from cte2 where cte2.id = cte1.Them and cte2.chanal = 'Тематика') as Them
from cte1