It's easy. A Unix timestamp is the number of seconds since 01/01/1970. So just add the timestamp number of seconds to that date:
declare @UNIX_TIMESTAMP int
select @UNIX_TIMESTAMP = 1178225057
select dateadd(ss,@UNIX_TIMESTAMP,'01/01/1970') as theDateTime
select datediff(ss, '01/01/1970', getdate()) as theTimestamp
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