---

i2s1_rx: &sai2 {
	nxp,rx-sync-mode;
	status = "okay";
};

i2s1_tx: &sai2 {
	status = "okay";
	mclk-output;
};

i2s0_rx: &sai3 {
	nxp,rx-sync-mode;
	status = "okay";
};

i2s0_tx: &sai3 {
	status = "okay";
	mclk-output;
};

/* Configure Data Path via SAI2 */
&sai2 {
	status = "okay";
	pinctrl-0 = <&pinmux_sai2>;
	pinctrl-names = "default";
	mclk-output;
	nxp,tx-channel = <1>; 
};

&sai3 {
	status = "okay";
	pinctrl-0 = <&pinmux_sai3>;
	pinctrl-names = "default";
	mclk-output;
	nxp,tx-channel = <1>;
};

&lpi2c1 {
	status = "okay";
	pinctrl-0 = <&pinmux_lpi2c1>;
	pinctrl-names = "default";

	/* Instantiate the SGTL5000 codec driver */
	rx_audio_codec: sgtl5000@a {
		compatible = "nxp,sgtl5000";
		reg = <0x0a>; 
		pinctrl-0 = <&pinmux_sgtl5000_mclk>;
		pinctrl-names = "default";
		bus_sai = <&sai2>;
		clocks = <&ccm IMX_CCM_SAI2_CLK 0x7C 20>;
		clock-names = "mclk";
		status = "okay";
	};

	audio_codec: wm8960@1a {
		compatible = "wolfson,wm8960";
		reg = <0x1a>;
		clocks = <&ccm IMX_CCM_SAI3_CLK 0x7C 18>;
		clock-names = "mclk";
	};
};

zephyr_i2s_dev.c:
#define I2S_RX_NODE  DT_NODELABEL(i2s0_rx)
#define I2S_TX_NODE  DT_NODELABEL(i2s0_tx)

static const struct device *const i2s_dev_rx = DEVICE_DT_GET(I2S_RX_NODE);
static const struct device *const i2s_dev_tx = DEVICE_DT_GET(I2S_TX_NODE);
static const struct device *const codec_dev  = DEVICE_DT_GET(DT_NODELABEL(audio_codec));

int zephyr_i2s_open_stream(I2S_Stream **stream, uint8_t *buf, uint8_t audio_in)
{
    struct i2s_strm *i2s_stream;
    struct i2s_config config;
    int ret = 0;
    uint32_t dynamic_block_size = ((current_sample_rate / ZEPHYR_AUDIO_DIV_SIZE) * NUMBER_OF_CHANNELS * BYTES_PER_SAMPLE);
    current_audio_block_size = dynamic_block_size;

    struct audio_codec_cfg audio_cfg;
    audio_cfg.dai_route = AUDIO_ROUTE_PLAYBACK_CAPTURE;
    audio_cfg.dai_type = AUDIO_DAI_TYPE_I2S;
    audio_cfg.dai_cfg.i2s.word_size = SAMPLE_BIT_WIDTH;
    audio_cfg.dai_cfg.i2s.channels = NUMBER_OF_CHANNELS;
    audio_cfg.dai_cfg.i2s.format = I2S_FMT_DATA_FORMAT_I2S;
    audio_cfg.dai_cfg.i2s.options = I2S_OPT_FRAME_CLK_MASTER;
    audio_cfg.dai_cfg.i2s.frame_clk_freq = current_sample_rate;
    audio_cfg.dai_cfg.i2s.mem_slab = &mem_slab_tx;
    audio_cfg.dai_cfg.i2s.block_size = dynamic_block_size;
    audio_cfg.mclk_freq = AUDIO_MCLK_FREQ;
    audio_codec_configure(codec_dev, &audio_cfg);

    config.word_size = SAMPLE_BIT_WIDTH;
    config.channels = NUMBER_OF_CHANNELS;
    config.format = I2S_FMT_DATA_FORMAT_I2S;
    config.options = I2S_OPT_BIT_CLK_MASTER | I2S_OPT_FRAME_CLK_MASTER;
    config.frame_clk_freq = current_sample_rate;
    config.block_size = dynamic_block_size;
    config.timeout = TIMEOUT;
    if (!configure_streams(i2s_dev_rx, i2s_dev_tx, &config)) {
        printf("Failed to reconfigure streams for %u Hz\n", current_sample_rate);
        return -1;
    }

Надо сделать динамическое переключение аудио устройств: 
1) i2s0_rx,i2s0_tx,audio_codec
2) i2s1_rx,i2s1_tx,rx_audio_codec
Через какие-то extern настройки например, которые можно менять