[snoopy2080]

I'm noob to pc-fi. I use hifimediy sabre dac. I set my foobar2000 output to 24bit and I use
 
sox resampler to resample the source to 96khz. Does this do anything to sound quality?

 

[doublea71]

If the original file is 16/44, you cannot upsample. It only works in the opposite direction.

 

[Hi Rez]

A lot of media players have upsampling options.  You might notice a change in sound quality with upsampling turned on (not necessarily better), or you might not.  If you have been listening on your gear with upsampling turned on for a while, I suggest you listen for a time with upsampling turned off and see if you hear a difference.  
 
If you don't hear a difference, clearly no harm is done either way.  If you do hear a difference, you can go with the option that sounds best to you.  

 

[Bones13]

Some DACs are said to sound better with the source being upsampled at the computer level, or even in early parts of the DAC circuitry.
 
Its very dependent on your files, system, and what sound signature you prefer.
 
Easy enough to try it though, and see if you like it better.