Stats and what they do:
Mental Points = (DIS + AURA + LOG + CHR + WIS + INT) / 10
Physical Points = (DIS + AURA + STR + CON + RFLX + DEX) / 10
Strength - Your STRENGTH bonus helps determine your Attack Strength, whether you hit, and how much damage you do. STRENGTH also helps your base Defensive Strength, reduces your round times for physical actions, and increases your ability to carry lots of treasure. * (counted in physical TP formula)
I would put one of your highest rolls here, depending on race. Strength grows quicker for giantmen and I believe dwarves, but empaths are notorious packrats ;)
Reflexes - Your reflex bonus is counted directly into your DS. It also aids in avoiding some maneuver attacks. Although we need heavy spell protection later in life anyways due to our small defensive spells and inability to wear heavy armor or double train in sword or shield, some extra defense never hurts. I'd put a high number here, and NEVER a negative bonus. Remember your race can affect this and your strength bonus, check out races before you roll. (counted into physical TP's)
Wisdom - Wisdom is a prime stat for empaths, and THE one (the only one) which determines our mana. It also helps you to spot traps if ever you take up disarming. Since we receive a +10 to this stat, I would never put more than a 90 in it. It is also a fast-growing stat for us, so topping it out immediately will mean that you have full mana but no room for growth in that stat. (counted into mental TP's)
Aura and Discipline - BOTH count twice for TP's (very important!) Both have also been painfully slow to grow for me ;) DI (along with LO) determines how much EXP you can hold (800 + LO + DI, max of 1000) AU determines Spirit Points and is factored into hidden elemental rolls such as box popping and noding.
Logic - affects how quickly you convert field experience into real experience points and is counted into mental TP's. This is also a prime stat for empaths, although not extremely useful. You'll get a +10 bonus, so I would but one of the 60's here, probably not more.
Dexterity - If you intend for your character to wield wizard wands and cast Flare (111) effectively, you may want to give this statistic a higher spot. However, to take advantage of this you also need spell aim training. It helps maneuver rolls, and may impact evasion and missile weapons when the new combat system is implemented.* (counted in physical TP's)
Intelligence - This statistic affects how much field experience you absorb off a node, although empaths usually learn sitting on a node, so this is not as important a stat for us as for other professions (counted in mental TP's)
Constitution - The bonus increases your max HP's, and helps poison and disease resistance rolls. Since we have HEAL spells and acquire UNDISEASE spells, this stat is again more useful for another profession. It also rises quickly for empaths. I'd put it second to last. We count more on our spells for our constitution :) (counted in physical TP's)
Charisma - affects your dealings with merchants, although to such a small degree as to be almost unnoticeable. (counts in mental TP's)
The placement of stats, given the facts, is entirely up to you. As you can see, I have 5 that I think are very important, although we can only get 4 rolls above 60 ;) Your placement can also be different depending on whether you wish to be a hunting empath or a healing empath, although I personally believe high strength and reflexes are important for non-hunting empaths too (you WILL want to leave town at some point, and RT for standing when those beasties knock you over is important ;)
Starting values are weighted so that the first three numbers can be as high as 90, the next three up to 60, the next 3 up to 50 and the last number up to a 100. Most people starting out will want to start with 4 numbers that are 80 or greater and 3 numbers that are 55 or better. This can take quite a while, but the numbers are not only for stats, they are used to determine training points, something empaths run quite short on when and if we start combat maneuvers.
*= direct quote from Sylvendale's Statistical Sorcerer guide (cause I couldn't say it better myself ;)