I finally resolved the problem. It turned out to be a hardware problem. I had to connect the reference clock to GPIO1_12 to fix it. Let me show you the specific changes I made – perhaps they might be helpful for others working with RMII..
Here are the changes I made in u-boot;
in include/configs/mx7dsabresd.h file
#define CONFIG_FEC_XCV_TYPE RMII
in board/freescale/mx7dsabresd/mx7dsabresd.c file
static iomux_v3_cfg_t const fec1_pads[] = {
MX7D_PAD_ENET1_RGMII_RX_CTL__ENET1_RGMII_RX_CTL | MUX_PAD_CTRL(ENET_RX_PAD_CTRL),
MX7D_PAD_ENET1_RGMII_RD0__ENET1_RGMII_RD0 | MUX_PAD_CTRL(ENET_RX_PAD_CTRL),
MX7D_PAD_ENET1_RGMII_RD1__ENET1_RGMII_RD1 | MUX_PAD_CTRL(ENET_RX_PAD_CTRL),
MX7D_PAD_ENET1_RGMII_RXC__ENET1_RX_ER | MUX_PAD_CTRL(ENET_RX_PAD_CTRL),
MX7D_PAD_ENET1_RGMII_TX_CTL__ENET1_RGMII_TX_CTL | MUX_PAD_CTRL(ENET_PAD_CTRL),
MX7D_PAD_ENET1_RGMII_TD0__ENET1_RGMII_TD0 | MUX_PAD_CTRL(ENET_PAD_CTRL),
MX7D_PAD_ENET1_RGMII_TD1__ENET1_RGMII_TD1 | MUX_PAD_CTRL(ENET_PAD_CTRL),
MX7D_PAD_GPIO1_IO12__CCM_ENET_REF_CLK1 | MUX_PAD_CTRL(ENET_PAD_CTRL),
MX7D_PAD_GPIO1_IO10__ENET1_MDIO | MUX_PAD_CTRL(ENET_PAD_CTRL_MII),
MX7D_PAD_GPIO1_IO11__ENET1_MDC | MUX_PAD_CTRL(ENET_PAD_CTRL_MII),
};
...
static int setup_fec(void)
{
struct iomuxc_gpr_base_regs *const iomuxc_gpr_regs
= (struct iomuxc_gpr_base_regs *) IOMUXC_GPR_BASE_ADDR;
int ret;
clrsetbits_le32(&iomuxc_gpr_regs->gpr[1],
(IOMUXC_GPR_GPR1_GPR_ENET1_TX_CLK_SEL_MASK |
IOMUXC_GPR_GPR1_GPR_ENET1_CLK_DIR_MASK), 0);
ret = set_clk_enet(ENET_50MHz);
if (ret)
return ret;
return 0;
}
int board_phy_config(struct phy_device *phydev)
{
phy_write(phydev, MDIO_DEVAD_NONE, 0x1f, 0x4000); //software reset
if (phydev->drv->config)
phydev->drv->config(phydev);
return 0;
}
After these change, in u-boot we can see "alive" message for a ping;

Here are the changes I made in kernel;
in /tmp/work-shared/imx7dsabresd/kernel-source/arch/arm/boot/dts/imx7d-sdb.dts file;
&fec1 {
pinctrl-names = "default";
pinctrl-0 = <&pinctrl_enet1>;
clocks = <&clks IMX7D_ENET_AXI_ROOT_CLK>,
<&clks IMX7D_ENET_AXI_ROOT_CLK>,
<&clks IMX7D_ENET1_TIME_ROOT_CLK>,
<&clks IMX7D_PLL_ENET_MAIN_50M_CLK>,
<&clks IMX7D_ENET1_REF_ROOT_DIV>;
clock-names = "ipg", "ahb", "ptp", "enet_clk_ref","no_enet_out";
assigned-clocks = <&clks IMX7D_ENET1_TIME_ROOT_SRC>,
<&clks IMX7D_ENET1_TIME_ROOT_CLK>;
assigned-clock-parents = <&clks IMX7D_PLL_ENET_MAIN_100M_CLK>;
assigned-clock-rates = <0>, <100000000>;
phy-mode = "rmii";
phy-handle = <ðphy0>;
fsl,magic-packet;
status = "okay";
mdio {
#address-cells = <1>;
#size-cells = <0>;
ethphy0: ethernet-phy@0 {
compatible = "ethernet-phy-ieee802.3-c22";
reg = <0>;
};
};
};
...
pinctrl_enet1: enet1grp {
fsl,pins = <
MX7D_PAD_GPIO1_IO10__ENET1_MDIO 0x3
MX7D_PAD_GPIO1_IO11__ENET1_MDC 0x3
MX7D_PAD_ENET1_RGMII_TD0__ENET1_RGMII_TD0 0x1
MX7D_PAD_ENET1_RGMII_TD1__ENET1_RGMII_TD1 0x1
MX7D_PAD_ENET1_RGMII_TX_CTL__ENET1_RGMII_TX_CTL 0x1
MX7D_PAD_ENET1_RGMII_RXC__ENET1_RX_ER 0x1
MX7D_PAD_ENET1_RGMII_RD0__ENET1_RGMII_RD0 0x1
MX7D_PAD_ENET1_RGMII_RD1__ENET1_RGMII_RD1 0x1
MX7D_PAD_ENET1_RGMII_RX_CTL__ENET1_RGMII_RX_CTL 0x1
MX7D_PAD_GPIO1_IO12__CCM_ENET_REF_CLK1 0x1
>;
};
In addition, I had to modify some code related to GPIO_1_12 because other peripherals, such as SPI4, were already using this pin.