--DDL and sample datas
CREATE TABLE TABLE1 (FieldID INT,Descriptions VARCHAR(50))
INSERT INTO TABLE1 VALUES
(101,'Science'),(102,'History'),(103,'Math')

CREATE TABLE TABLE2 (StudentID INT,[101] INT,[102] INT,[103] INT )
INSERT INTO TABLE2 VALUES
(23001,100,87,93),(23002,87,84,96),(23003,92,82,96),(23004,86,80,78)

--Step1: Create a backup of TABLE2
SELECT * INTO New_Table
FROM TABLE2

--Step2: Change the column names of the New_Table
DECLARE @Command NVARCHAR(MAX) = ''
SELECT @Command = @Command + 'Exec sys.sp_rename @objname = N''New_Table.'+CAST(FieldID AS VARCHAR(10))+''', @newname = '''+Descriptions+''';'
FROM TABLE1
--PRINT @Command
EXEC (@Command)

--Step3: Query data from the New_Table
SELECT * FROM New_Table

DROP TABLE TABLE1,TABLE2