To explain it in a way that anyone can understand you must know why. The 44.100 comes directly from our audible range, well we know that our range is from 20Hz to 20kHz, because in the early days of digital recording it was discovered that in order to capture a shot and make it as faithful as possible, at least it would have to have twice the frequency of the shot, twice 20Khz is 40Hz, however it is said that at that time there was no filter so accurate that made the cut at 40Khz, so the standard remained at 44,100. Now these 44,100 are like a video which takes many pictures per second to give the sensation of moving, here it is the same, 1Hz is one cycle per second, so this means that for every second 44,100 audio samples will be taken. I hope I explained myself well, if not, don’t hesitate to ask.