You cannot on Android. At least using the built-in Bluetooth A2DP .
Your phone will only act as a transmitter (source), not a receiver (receiver).
Please look at these two answers that I gave, why this is not possible:
On the other hand, you can develop two applications, each of which acts as a client / server using its own protocol. For example, a server can broadcast audio content to a client via Bluetooth.
Another way to consider this, since using an Android device as an A2DP sink not possible on every phone, is to create these two applications using your Wi-Fi connection. It can be much faster and the sound will be much better.
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