When I bottom for a guy it usually means I am immensely attracted to him (i.e., he is nearly my perfect 'type'). I love to take his seed, whether orally or anally, because it makes us at 'one.' For a good part of that day, his DNA will be inside my body. That not only has an erotic but also spiritual element to it.
Likewise, when I am topping a guy and he drinks my cum or takes my seed it is an honor. I know that there is something about me he wants to cherish inside him beyond a simple orgasm. We've formed a bond from that point forward.
I get the appeal of these acts from an emotional standpoint, but wonder if there is not something deeper about it. Most of our behaviors have some explanation from the standpoint of evolutionary psychology. We have been programmed to derive pleasure from certain actions because they are beneficial to our survival and/or well-being.
For heterosexual men and women, the pleasure derived from seeding and being seeded is rooted in a need for procreation. One might argue that tops derive pleasure from seeding in another man based on heterosexual evolutionary history; what about bottoms then, who obviously derive pleasure from receiving another man's seed?
What prompted this whole thought? A guy asked me the other night if I liked drinking my own cum. I told him that the idea did not appeal to me, because for me the appeal of drinking another man's cum is to show him how much I adore him, and to cherish his existence inside my own body. I cannot derive that kind of feeling from my own "soul" — so to speak.