47.6.2 Data Rate
The SPDIFRX operates at the frequency of generic clock (GCLK) input clock (typically the audio clock). The GCLK clock frequency must be greater than 768 × fS (12 × 64 × fS). For example, 192 kHz sampling frequency can be recovered if the GCLK clock frequency is 150 MHz and above, and fS = 48 kHz can be recovered if the GCLK clock frequency is above 38 MHz.