There is a general opinion that a site requires "deep links" to balance out the homepage links. It will riase the importance of that "deep page" you are linking to, so if it is optimised for a well searched keyword then the other party might appreciate that. The link being "in context" on your page will help, as will the text directly surrounding the link if it's kept on the same topic too.
But for you, it is more important to ensure that the page you are linking to contains quality content - unique and interesting and something people will read - and is not in a bad neighbourhood. If you link to crap, you will suffer in the SERPs.
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