The codec does not connect MCLK to the IMX8MP processor.
And the specification of the TLV320AIC3101 allows BCLK to be used as the PLL input instead of MCLK

But how to make BCLK output clock (12MHz) ?
The following is my DTS:
&sai3 {
#sound-dai-cells = <0>;
pinctrl-names = "default";
pinctrl-0 = <&pinctrl_sai3>;
assigned-clocks = <&clk IMX8MP_CLK_SAI3>;
assigned-clock-parents = <&clk IMX8MP_AUDIO_PLL1_OUT>;
assigned-clock-rates = <12000000>;
clocks = <&audio_blk_ctrl IMX8MP_CLK_AUDIO_BLK_CTRL_SAI3_IPG>, <&clk IMX8MP_CLK_DUMMY>,
<&audio_blk_ctrl IMX8MP_CLK_AUDIO_BLK_CTRL_SAI3_MCLK1>, <&clk IMX8MP_CLK_DUMMY>,
<&clk IMX8MP_CLK_DUMMY>;
clock-names = "bus", "mclk0", "mclk1", "mclk2", "mclk3";
status = "okay";
};
pinctrl_sai3: sai3grp {
fsl,pins = <
MX8MP_IOMUXC_NAND_DATA01__AUDIOMIX_SAI3_TX_SYNC 0xd6 /* AUD_TXFS */
MX8MP_IOMUXC_NAND_ALE__AUDIOMIX_SAI3_TX_BCLK 0xd6 /* AUD_TXC */
MX8MP_IOMUXC_NAND_CE0_B__AUDIOMIX_SAI3_TX_DATA00 0xd6 /* AUD_TXD */
>;
};
Thanks in advance,
Best Regards
Peter