The EarPods with Lightning Connector

 bayran Said:

"The EarPods with Lightning Connector: So, you confirm that support 24 bit/48khz connected directly in the iPhone the lightning earpods of 25 usd ?"

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Misread your Post:

Use these: EarPods with Lightning Connector - Apple. To confirm this, it reads: "Works with all devices that have a Lightning connector and support iOS 10 or later, including iPod touch, iPad, and iPhone."

 bayran Said:

"The EarPods with Lightning Connector“

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Which Adapter to Use:

Use this adapter — it works just fine: Lightning to 3.5 mm Headphone Jack Adapter - Apple

 bayran Said:

"The EarPods with Lightning Connector: [...]I am asking with the EarPods with lightning connected directly on the iPhone“

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Yes. It works (which is as intended).