Resampling bit rate from DSD to PCM

When resampling from DSD to PCM (see pic) is it down sampled to16 bit or 24bit?
If it’s 16 bit should I transcode my 1.8 TB of DSD to 192/24?

Thanks for any info.

If your endpoint can handle 24 not, then it 24 bit.

As you can see here…dac goes to 192/24 and signal path displays 24 bit sample.