There are two common ways to output audio on Banana Pi. You can pass-through the digital audio signal via HDMI to your television or audio/video receiver, or you can output the signal via the analog line out.
The following ingredients are required to handle audio on Banana Pi:
A Linux system on Banana Pi
Access to the shell
Either an HDMI connection to your TV, audio/video receiver, or…
A set of stereo headphones or stereo jack cable to any analog audio receiving device with 3.5 mm jack