That depends on what you mean by match.
There needs to be a reverse DNS record (PTR record) for every IP# used to send email. It does not have to reverse back to domain name of the sender. But for example:
If 12.34.56.78 points to server.example.com, then there should be an A record for server.example.com pointing towards 12.34.56.78.
There can be many other A records pointing to 12.34.56.78, but there should not be more than one PTR record for 12.34.56.78, and it should point to one of those A records.
There is no requirement that the A record be for the hostname, but in shared hosting environments generally that's what shared hosting providers use.
Why? If you're using myhostingcompany.example.com as the A record, and you send email from mail.myhostingcompany.example.com, then your resellers, who sell hosting under their name, probably won't want their customers to see your company name in their headers.
That's why we use a generic domain name with a proxy registration for all our hostnames

.
Jeff