Crystals and glasses exhibit fundamentally different heat conduction mechanisms: the periodicity of crystals allows for the excitation of propagating vibrational waves that carry heat, as first discussed by Peierls 1 ; in glasses, the lack of periodicity breaks Peierls' picture and heat is mainly carried by the coupling of vibrational modes, often described by a harmonic theory introduced by Allen and Feldman 2 . Anharmonicity or disorder are thus the limiting factors for thermal conductivity in crystals or glasses; hitherto, no transport equation has been able to account for both. Here, we derive such equation, resulting in a thermal conductivity that reduces to the Peierls and Allen-Feldman limits, respectively, in anharmonicand-ordered or harmonic-and-disordered solids, while also covering the intermediate regimes where both effects are relevant. This approach also solves the longstanding problem of accurately predicting the thermal properties of crystals with ultralow or glass-like thermal conductivity 3-10 , as we show with an application to a thermoelectric material representative of this class.In 1929 Peierls 1 developed a semi-classical theory for heat conduction in terms of a Boltzmann transport equation (BTE) for propagating phonon wave packets. Nowadays, modern algorithms and computing systems allow to solve its linearized form (LBTE) either approximately (in the so-called single mode approximation (SMA) 11 ) or exactly, using iterative 12,13 , variational 14 , or exact diagonalization 15,16 methods; its accuracy has been highlighted in many studies [14][15][16][17] . Nevertheless, these cases are characterized by having few, well-separated phonon branches and anharmonicity-limited thermal conductivity; we will refer to these in the following as "simple" crystals. In 1963 Hardy was able to express the thermal conductivity in terms of the phonon velocity operator 18 and showed that its diagonal elements are the phonon group velocities entering the Peierls' BTE, while the off-diagonal terms, missing from it, are actually negligible in simple crystals 18 . In 1989 Allen and Feldman 2 envisioned that these off-diagonal elements, neglected so far, could become dominant in disordered regimes, where Peierls' picture breaks down due to the impossibility of defining phonons and group velocities. As a consequence, a harmonic theory of thermal transport in glasses was introduced, where disorder limits thermal conductivity and heat is carried by couplings of vibrational modes arising from the off-diagonal elements of the velocity operator (diffusons and locons 19,20 ). Recently, it has been argued that the diffuson conduction mechanism, typical of glasses, can also emerge in a third class of materials, termed "complex" crystals 7 , characterized by large unit cells and many quasi-degenerate phonon branches, where it coexists with phonon transport. Conversely, crystal-like prop-agation mechanisms have been suggested also for glasses (propagons 19 ) -albeit without a formal justification -in order to explain the ex...