Hi@KKumar
below infos comes from S32K-RM Chapter 55.2.1 Overview

The Protocol Engine (PE) submodule manages the serial communication on the CAN
bus:
- Requesting RAM access for receiving and transmitting message frames
- Validating received messages
- Performing error handling
- Detecting CAN FD messages
The Controller Host Interface (CHI) submodule manages message buffer selection for
reception and transmission, taking care of arbitration and ID matching algorithms for
both CAN FD and non-CAN FD message formats.
The Bus Interface Unit (BIU) submodule controls access to and from the internal
interface bus, in order to establish connection to the CPU and to other blocks. Clocks,
address and data buses, interrupt outputs, DMA and test signals are accessed through the
BIU.
BR!
Jim,