Main Node: 
 
 sound-tlv320aic31xx {
                compatible = "simple-audio-card";
                simple-audio-card,name = "tlv320aic31xx-Codec";
                simple-audio-card,format = "i2s";
                simple-audio-card,frame-master = <&cpudai2>;
                simple-audio-card,bitclock-master = <&cpudai2>;

                simple-audio-card,widgets =
                        "Speaker", "SpeakerOUT";
                simple-audio-card,routing =
                        "SpeakerOUT", "SPK";

                cpudai2: simple-audio-card,cpu {
                        sound-dai = <&sai1>;
                };

                simple-audio-card,codec {
                        system-clock-frequency = <12000000>;
                        /*clocks = <&clk IMX8MM_CLK_SAI1_ROOT>;*/
                };
        };

        reg_3p3v: regulator-3p3v {
                compatible = "regulator-fixed";
                regulator-name = "3P3V";
                regulator-min-microvolt = <3300000>;
                regulator-max-microvolt = <3300000>;
                startup-delay-us = <300000>;
                regulator-always-on;
        };

        reg_1p8v: regulator-1p8v {
                compatible = "regulator-fixed";
                regulator-name = "1P8V";
                regulator-min-microvolt = <1800000>;
                regulator-max-microvolt = <1800000>;
                regulator-always-on;
        };
		
		
		
SAI NODE: 

&sai1 {
        pinctrl-names = "default", "dsd";
        pinctrl-0 = <&pinctrl_sai1>;
        pinctrl-1 = <&pinctrl_sai1_dsd>;
        assigned-clocks = <&clk IMX8MM_CLK_SAI1>;
        assigned-clock-parents = <&clk IMX8MM_AUDIO_PLL1_OUT>;
        assigned-clock-rates = <12000000>, <12500000>;
        status = "okay";
};

        pinctrl_sai1: sai1grp {
                fsl,pins = <
                       MX8MM_IOMUXC_SAI1_MCLK_SAI1_MCLK        0xd6 /*MCLK*/
                       MX8MM_IOMUXC_SAI1_TXFS_SAI1_TX_SYNC     0xd6 /*WCLK*/
                       MX8MM_IOMUXC_SAI1_TXC_SAI1_TX_BCLK      0xd6 /*BCLK*/
                       MX8MM_IOMUXC_SAI1_TXD0_SAI1_TX_DATA0    0xd6 /*DIN*/
                       MX8MM_IOMUXC_SAI1_RXD0_SAI1_RX_DATA0    0xd6 /*DOUT*/
                >;
        };

        pinctrl_sai1_dsd: sai1grp_dsd {
                fsl,pins = <
                       MX8MM_IOMUXC_SAI1_MCLK_SAI1_MCLK        0xd6 /*MCLK*/
                       MX8MM_IOMUXC_SAI1_TXFS_SAI1_TX_SYNC     0xd6 /*WCLK*/
                       MX8MM_IOMUXC_SAI1_TXC_SAI1_TX_BCLK      0xd6 /*BCLK*/
                       MX8MM_IOMUXC_SAI1_TXD0_SAI1_TX_DATA0    0xd6 /*DIN*/
                       MX8MM_IOMUXC_SAI1_RXD0_SAI1_RX_DATA0    0xd6 /*DOUT*/
                >;
        };
		

I2C2 Node:

        tlv320aic31xx: codec@18 {
                compatible = "ti,tlv320aic3100";
                reg = <0x18>;
                pinctrl-0 = <&pinctrl_audio_reset_31xx>;
                reset-gpios = <&gpio4 1 GPIO_ACTIVE_LOW>;
                #sound-dai-cells = <0>;
                ai31xx-micbias-vg = <MICBIAS_2_0V>;
                HPVDD-supply = <&reg_3p3v>;
                SPRVDD-supply = <&reg_3p3v>;
                SPLVDD-supply = <&reg_3p3v>;
                AVDD-supply = <&reg_3p3v>;
                IOVDD-supply = <&reg_3p3v>;
                DVDD-supply = <&reg_1p8v>;
        };
		
		
       pinctrl_audio_reset_31xx: pinctrl_audio_reset_31xx {
               fsl,pins = <
                       MX8MM_IOMUXC_SAI1_RXC_GPIO4_IO1         0x16
               >;
       };