Sample Rate

Sample rate sets the ceiling on the frequencies a recording can hold, since capturing a waveform needs at least two samples per cycle. 44.1 kHz came out of the CD era and is still normal for music releases. For video the standard is 48 kHz, and that is the number that matters once audio is heading into an edit.

Match everything. Set the recorder, the interface and the timeline to the same rate and the whole subject disappears, whereas mixing rates inside one project is where trouble starts, because software resampling on the fly can drift or leave artefacts. Higher rates such as 96 kHz mainly help if you plan to pitch audio down heavily.