The Nyquist-Shannon sampling theorem states that a signal must be sampled at least twice the highest frequency it contains to be accurately reconstructed. For CD-quality 44.1 kHz, the Nyquist frequency is 22.05 kHz — above the range of human hearing. For 48 kHz, it is 24 kHz.
Anti-aliasing filters must remove all content above the Nyquist frequency before sampling. In practice, this means the filter starts rolling off slightly below Nyquist — a 44.1 kHz system actually captures up to ~20 kHz, with a transition band from 20–22.05 kHz where the filter attenuates.