The code shows a SPI bridge between Arduino (ATmega32u4) and ReSpeaker (MT7688). The MT7688 is as a SPI master and ATmega32u4 as a SPI slave.
The data transformation is duplex.
char c = SPDR; // read SPI Data Register
SPDR = c; // write back to SPI, it will be transfed to the master next time