Hallowed Respite is a rare Sorcery card from Innistrad: Midnight Hunt Promos (PMID), collector number 227p. Current market price: $0.18 (foil $0.24), TCGplayer market prices via Scryfall.
Exile target nonlegendary creature, then return it to the battlefield under its owner's control. If it entered under your control, put a +1/+1 counter on it. Otherwise, tap it. Flashback {1}{W}{U} (You may cast this card from your graveyard for its flashback cost. Then exile it.)