Resample to 48 kHz
Drop an audio file and export it at 48 kHz as a WAV. Anything recorded above that rate is filtered and resampled down; anything already below it is left where it is.
Why video runs at 48 kHz
The rate divides cleanly against the frame rates video uses, so each frame holds a whole number of audio samples. That keeps picture and sound locked together across a long timeline without accumulating drift, and it is why editors, broadcast chains, and game engines settled on it.
Hand a 44.1 kHz file to a video editor and it resamples on import anyway. Doing it first means the conversion happens once, under settings you chose.
The 24 kHz ceiling
Half the sample rate is the highest frequency the file can carry, so 48 kHz tops out at 24 kHz. That sits above the range of human hearing, which is why dropping a 96 kHz or 192 kHz recording to 48 kHz removes nothing anyone can hear.
The content above the new limit is filtered out before the rate changes. Skipping that step would fold those frequencies back down into the audible band as aliased tones that were never in the recording.
Upward conversion is refused
Resampling up interpolates between existing samples. It produces a larger file with no additional detail, and every player and encoder does the same thing on the fly when it needs to. A file below 48 kHz is exported at its own rate instead.
Other delivery rates
Music heading to streaming or CD wants 44.1 kHz. Speech models usually want 16 kHz. For mono downmixing, a different output format, or a rate not listed, use the full Sample Rate Converter.