Difference between ticks per sample and instruction per tick

Hello folks,

1) I came across these topics (ticks per sample and instruction per tick). Please, Can you explain me in detail.

2) // 10.5Mhz/44.1Khz = 238.09 // best fit divide by 8 = TIMER_CLOCK2 and 238 ticks per sample How it is best fit divide by 8? Here 44.1K is CD sample rate.

3) // 84Mhz/44.1Khz = 1904 instructions per tick. What does this mean?

Thanks in advance