Time, Tempo, and Meter : Tick- and Sample-Based Timebases : Sample-Based Audio and MIDI
 
Sample-Based Audio and MIDI
With a sample-based audio track, all audio clips in the track have an absolute location on the absolute Timeline (for example, on the Samples or Minutes:Seconds Timebase ruler). Audio stays fixed to the sample time, regardless of any tempo or meter changes occur in a project.
On sample-based MIDI and Instrument tracks, all MIDI events in the track have an absolute location on the absolute Timeline (for example, on the Sample or Minutes:Seconds Timebase ruler). MIDI events stay fixed to the sample time, regardless of where tempo or meter changes occur in a project.