From the Northeastern Minnesota Synod's Compensation and Professional Expense Guidelines  for Pastors, Deacons, Lay Program Staff, Lay Professionals, Support Staff, and Church Musicians: A Congregational Resource - April 2024, page 20

A sabbatical can be a time of inspiration, a word that is literally connected to the need to "breathe in" after a period of "breathing out." Those who study parish ministry have found that healthy pastorates (especially those of longer duration) require that attention be paid to this "sabbatical" rhythm if that health - for both pastor and parish - is to be maintained. Far from simply being a "favor" to the pastor, the synod's sabbatical program (outlined below) is designed to offer refreshment and renewal for the whole ministry of the congregation by taking seriously the need for our called leaders to be renewed and, yes, "inspired" by all of the dimensions - rest, reflection, study, prayer, and more - that are included in a period called "sabbatical." 

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