if we don't get same category links then whether it is good to exchange links with directory sites.

like wen we submit our link to directory site then we have two options:- one is regular and other one is reciprocal.. So my question is that if we add directory site link in our
resources page because we are not getting relevant link for link exchange.
Is that a good sign regarding seo or is it spamming.. I mean how Google will treat this?

Whether one-way or reciprocal, Google will treat it as it would any other artificially generated link to or from a dumpster directory site. The value of these types of links is so minute that in spite of amassing a huge volume of them it's not likely to generate much of a positive effect on your web page's ranking. A complete waste of time and energy. Instead of implementing pointless link building strategies, try creating something of value that is worth linking to instead.