Step 1: Understand the two specific heats.
$C_p$ is the heat needed to raise one mole by one degree at constant pressure. $C_v$ is the same but at constant volume.
Step 2: See why they differ.
At constant volume the gas does no work, so all heat raises the temperature. At constant pressure the gas also expands and pushes its surroundings, so it needs extra heat. That is why $C_p$ is larger.
Step 3: Use the first law.
Heat at constant volume equals the change in internal energy. \[ Q_v = nC_v\Delta T \]
Step 4: Add the expansion work.
At constant pressure, the extra work for one mole is \[ W = P\Delta V = R\Delta T \] using the ideal gas law $PV=nRT$ for one mole. So \[ Q_p = nC_v\Delta T + nR\Delta T \]
Step 5: Match the two heats.
Since $Q_p = nC_p\Delta T$, set them equal and divide by $n\Delta T$. \[ C_p = C_v + R \]
Step 6: State the relation.
Rearranging gives Mayer's relation. \[ \boxed{C_p - C_v = R} \]