Thank you, @AldoG
As you requested, I'll go into more detail.
My final goal has already been asked in this article. ( How should I implement IR enabled on i.MX 8M NANO EVK(8MNANOD4-CPU) ? )
However, since NXP did not provide a reference solution, I am trying to solve it one by one from the beginning.
Therefore, I made the inquiry I wrote down in the main text.
As in the referenced article, I want to display GPIO1_13 by executing "cat /sys/kernel/debug/gpio".
./tmp/work-shared/imx8mnevk/kernel-source/arch/arm64/boot/dts/freescale/imx8mn-evk.dts

I set as above (of course, I changed all mini-related parts to nano), but there is no result.
Best regards,
RabbitThief.