Sampling rate conversion (SRC) is modification of intervals between signal samples. Signal waveform isn't changed.
Samples are digital signal measurements at points of time.
Sample rate is number samples of signal per second. More sampling rate - more samples per second.
1) Increasing up of sampling rate to frequency, multiple target signal sample rate.
2) Filtration of "parasitic" signals (named as "artefacts"), being above half of target frequency of digitization.
3) Multiple rejection of superfluous samples for decreasing sample rate.