Do you do unto your man as he does unto you? It's only fair. Isn't it?
I don't think so. But for a few reasons. Mainly, not everyone gets aroused by the same things. Maybe he likes sucking your toes but unless this interests you I wouldn't suggest you return the favour. If the idea of sucking his toes is revolting that won't make the experience good for either of you.
Also, he might not like his toes sucked. Do you like it when he sucks your toes? If not you should let him know. That is one thing women don't do often enough. Let the poor sap know you don't like something and let him know when you DO like something. You need communication in order to make the sex good and the relationship grow.
One concern I always had during sex was that I wasn't doing enough. I read about women who just lie there. But, it's fun just lying there, feeling and enjoying everything. It's not good if he feels you aren't involved in the process. Would you like making love to someone who didn't do anything? It would be lonely and eventually you'd lose interest. Make some noise, pat him, rake your nails over his back, whatever it takes to keep him going. Does he like his nipples sucked or nibbled? Does he go wild when you grab his cock, even if that's all you do with it? Kiss him, if that's kind of bland kiss him in some unique place where you've never kissed him before.
But, don't let him get you into a lock. If he is behind you, you're locked into a position where there is very little you can do. Our arms just don't function well that way. Also, they tend to get in his way. Suddenly it's like an octopus has just invaded your bed. (Or wherever it is you're making love). Try to shift around, or just tell him you want to be able to touch him too. What guy wouldn't like to know that!
One reason BDSM is really good for the women is that it gives you the right to not do anything. If you're tied up you can't do much, just wait for what will come. You have less pressure to perform if you can't do more than whimper and moan. If you're the one doing the tying then you get to set the pace. You are the one who chooses how things go and where they go. When you get tired of ordering him around, order him to please you. Sit back and let him get to work. Be spontaneous or give him a list of what you want before you start.
However, back to the do unto plan, you should not be so close minded that you can't try new things. Give his fetish a chance too. Try sucking his (freshly showered and scrubbed) toes once before you decide it's gross. We can be fair, to a point.