firstly you need check if current bsp uses SAI1 for gpio already, for example, you can find
"https://source.codeaurora.org/external/imx/linux-imx/tree/arch/arm64/boot/dts/freescale/imx8mp-evk.d..."
MX8MP_IOMUXC_SAI1_RXD0__GPIO4_IO02 0x19, you can set other SAI1 pins according to reference manual, for example, for MX8MP_IOMUXC_SAI1_RXD0__GPIO4_IO02, you can check the 8.2.4.232 SW_PAD_CTL_PAD_SAI1_RXD0 SW PAD Control Register (IOMUXC_SW_PAD_CTL_PAD_SAI1_RXD0) of reference manual