cf: Alright. Well, I'd suggest to use a USB 2.0 cable of decent quality (doesn't have to be fancy, expensive "audiophile" stuff, though - unless that would make you feel better...). And assuming the Jil to be a UAC2 (= USB audio class 2.0 compliant) device, you'll need to either use an operating system, that supports UAC2 by default (for example, Windows 10 does from version 1703 up, iirc), or install a 3rd party driver (maybe Schiit provides one - don't know, as I'm not familiar with their products in general or the Jil in particular...). The computer as such, however, doesn't have to offer a lot of processing power, 'cause if you do the math, 24/192 (L)PCM would merely require a data rate of a tad over 9.2 Mbit/s - so even if one would assume quite a bit of protocol overhead, that's still pretty much nothing for pretty much any modern computer.
OS, driver and software comfiguration can be somewhat critical, though, as a bad/unsuitable configuration my cause drop-outs (in which case tools like LatencyMon or the older DPC Latency Checker can be helpful for problem diagnosis). Well, and then you'll need some kind of recording/audio editing software (like for example Audacity) for recording, which (at least in case of Windows) should ideally support ASIO or/and WASAPI to ensure clean recording (in the sense of the OS not tampering with the signal e.g. by unwanted resampling...) - and/or possibly some more specialised software, depending on how much additional processing you might have in mind (I don't do any, hence from my side no particular recommendations in that regard...).
And yes, some people prefer to use dedicated digital recorders for the purpose. Me included, because I don't see, why one of my computers should be occupied by such a comparatively trivial task, additionally consuming quite a bit more energy than my little recorder at that. And by using my little recorder, I also needn't worry about configuration issues (including possibly interference by other software, like for example the anti-virus sudddenly deciding to upgrate its signature database) - as using the dedicated recorder ensures clean recording.
Greetings from Munich!
Manfred / lini