Sample rate indicates how many samples per second are used to represent a digital audio signal. A file at 44.1 kHz contains 44,100 samples per second for each channel; at 48 kHz, it contains 48,000.
Why 44.1 kHz and 48 kHz?
44.1 kHz became strongly associated with music distribution and the audio CD ecosystem. 48 kHz is common in video, film and many professional audiovisual workflows.
Neither value is automatically “better” for every use. Compatibility with the rest of the project is often more important than increasing the number.
Resampling does not restore missing detail
Converting a 44.1 kHz source to 96 kHz creates a file with a higher numerical sample rate, but it cannot reconstruct information that was not present in the source.
Resampling is useful when a destination, editor, video project or processing chain requires a specific rate.
Use the sample-rate converter for this operation.