There are six main attributes in that can be assigned and respecced at any point: Might, Constitution, Dexterity, Perception, Intellect, and Resolve.
Each of these attributes has specified effects that can help you build your character's abilities to fit your playstyle and preferences.
When first starting out, it might not be clear exactly how to allocate your stats during character creation, and the choice will depend on your approach to combat and exploration.
If you're unsure, some stats with broad benefits might help in any situation, and you can always reset your points later on for relatively cheap.
Depending on what you choose first, stat allocation can make things much easier or much more challenging based on how you end up approaching combat and exploration.