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What are the benefits of making forum posting in niche forums. In link building which things we have to focus more for getting maximum benefits. I have seen that some people focus on the authority of the domain while some focus on the similarity of the website

When posting on niche related websites backlinks can be more valuable because in Google eyes i think. Also it can bring more relevant visitors.
Not sure if google give more weight to the link from niche related or non related authority site.

The advantage of doing in high authorities site is that Google will crawl it faster, and if we get backlinks from high authority sites, then it so helpful to rank our keywords.