If I am creating backlinks via articles, commenting or forum posting, should I link the home page to the anchor text or should I link the specific page (post page) to the anchor text? Does it matter or does it count the same to Google?
It depends on who your visitors are and what they are looking for. If they are looking for specific things, it would be better to send them to your post page. But don't limit yourself. You can always link your articles to your home page. My blog homepage's PR is 2 while some of my articles are 3 or more. So experiment mate
Just find out the keywords for which you promoting and also find out which one can get your website ranking without much efforts. If its your inner pages then its best to promote your inner pages otherwise home page would be best.