knoll
Inspired
Sample Rate cannot be directly compared to the upper limit of Hearing Range.
Theoretically sample rate of 48kHz can be used to record sound up to 24kHz without aliasing effects. Sample rate of 44.1kHz up to 22.05kHz. etc.
Example: If we'd use sample rate of 20kHz and we would record sounds that contains frequencies up to 20kHz, everything above 10kHz would alias/"mirror" on top of 0-10kHz. 11kHz would alias to 9kHz, 15kHz to 5kHz and 20kHz to 0Hz.
Also, check the benefits of Oversampling. It could make you consider higher sample rates than 44.1kHz.
Theoretically sample rate of 48kHz can be used to record sound up to 24kHz without aliasing effects. Sample rate of 44.1kHz up to 22.05kHz. etc.
Example: If we'd use sample rate of 20kHz and we would record sounds that contains frequencies up to 20kHz, everything above 10kHz would alias/"mirror" on top of 0-10kHz. 11kHz would alias to 9kHz, 15kHz to 5kHz and 20kHz to 0Hz.
Also, check the benefits of Oversampling. It could make you consider higher sample rates than 44.1kHz.