The Austrian joined United on a loan contract that expires in July on January 31.
Following Christian Eriksen’s injury, the 29-year-old was thrust into the starting lineup and impressed with his tenacity.
Sabitzer was ruled out for the rest of the season a fortnight ago due to a meniscus injury.
Bayern is eager to move the midfielder and has established a realistic asking price of roughly £18 million.
According to the Daily Mail, United will not pursue the option of signing Sabitzer on a permanent basis.
While Ten Hag is a fan of the player, United already has Casemiro, Christian Eriksen, Bruno Fernandes, and Fred in their midfield, all of whom are over the age of 28.
By recruiting a younger player, the Dutchman hopes to reduce the average age of his midfield.
Mason Mount, who has a year left on his Chelsea contract, is a target for United.
The Blues want roughly £70 million for the England international, while United are hoping for a deal closer to £55 million.