It is known that a backlink from a website with a higher Domain Rating will have more value for your own Domain Rating. But it’s not only DR that matters. What’s also important is how many websites this site links to.
Let’s imagine you have two backlinks from two different websites. One has a DR of 30 and very few outbound links, while the second one has a DR of 70 and links to everyone.
In simplest terms, the outbound link from the former case will be more valuable and therefore can boost your own DR better than the link from the latter one.
You can read more about Ahrefs DR metric in this article: https://ahrefs.com/blog/seo-metrics/.