You need conversion device. S/Pdif and AES3 (balanced) have different input and output levels and also different characteristic impedance. One is single ended while the other is differential.
In the past I used Canare transformer, but it is limited to 6MHz. It is ok for redbook CD (16/44.1) or even 96kHz S/Pdif, but it will not be enough for 192kHz (12.3Mbit/s) that requires at least 12MHz.
https://www.bhphotovideo.com/c/product/367655-REG/Canare_BCJXPTRB_BCJ_XP_TRB_75_Ohm_to.html/overview...
In the past I used Canare transformer, but it is limited to 6MHz. It is ok for redbook CD (16/44.1) or even 96kHz S/Pdif, but it will not be enough for 192kHz (12.3Mbit/s) that requires at least 12MHz.
https://www.bhphotovideo.com/c/product/367655-REG/Canare_BCJXPTRB_BCJ_XP_TRB_75_Ohm_to.html/overview...

