The Nyquist theorem states that the highest frequency that can be replicated in a digital signal is half the signal's sample rate.
Now if you have a 48kHz the highest frequency that can be replicated is 24kHz. Human hearing is known to go up to around 20kHz sometimes a little more, but over your lifetime the top end gets worse. So unless you're trying to play music higher fidelity music for your pet (cat, dog, rodent, or horse) you don't need higher sample rate music.