Hello Xiaocong,
If you want play and record can be operated at the same time, SAI on i.MX6UL should work at Asynchronization mode. RX channel and TX Channel have their own Clock(RXC & TXC, RXFS & TXFS). But if your SAI is working at Synchronization mode, play and record can't be done simultaneously.
Have a great day,
TIC Weidong Sun
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