I2S direction BCLK LRCK

is it possible to change the direction of the BCLK and LRCK?

From the datasheet of the BCM2835 :

The direction of the PCM_CLK and PCM_FS signals can be individually selected, allowing
the interface to act as a master or slave device.

Can they only be Input for recording?
or can they be input when using I2S as Output?

I think the best way to connect a DAC is when the system has a Masterclock (MCLK).
Without resampling, without changing the bits.