How does Audio Resampling work?

I am using an RP3 with a Hifiberry Digi+ Pro (volumio 4.0.21) to send SPDIF to a Corda Symphony DAC/Headphone amp. The Symphony’s max samplerate is 96kHz. So I have set Audio Resampling to 96kHz. This seems to work for PCM >96kHz and for DSD.
My question is how does the Audio Resampling of Volumio work. Does it resample everything to the target samplerate chosen or does it resample integer, i.e. 176.4 to 88.2?