I think I understand your question.

If you are being offered a link back to your site and it's relevant and of quality then yes, take it!

The more links pointing back to your site is a good thing for SEO!

If I understand you correctly, you already have a link from THEIR site to YOURS. Linking out to them won't hurt you, it just won't help you much either.

All you have to do is get one way, properly anchored and mixed links to your pages on your site. Keep getting links and the better off you will be.

The easiest way I can tell a newbie to start making money is to get ranked in the search engines for "buying" keywords. So do this:

1. Create Content and Publish it.
2. Get links to that content.

You should spend 99% of your time on #2.

Hope that helps and if you have any other questions feel free to pm me or reply to this post.

Whilst reciprocal link does not carry the same weight as a one way back link, if your site is new I'd be tempted to take it.

That's they're way of building 2 way links, which used to be effective.

Now days, I don't mess with those any more. There's too many article directories out there where you can get a one way link, and not have to worry about it.

No, you don't need to link to them. It won't help your site any.

Now if you're collecting a share of the other site's adsense revenue, then yeah, go ahead and link back to it.

The goal is to have more inbound links that outbound like (or, more people linking to you, than you linking out to other people). So, if you get an inbound link from an article directory and you put an outbound link on your site to the directory, it cancels out.

Like Victor Edson said, there are plenty of article directories out there that will not ask for a link in return... use those.

Good luck!

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Post it in the website and also If it offers for a backlink is a very good and a nice thing. It is very beneficial for you in future and also offers many others things which are beneficial for you.