Concise Bible Dictionary:

The first allusion to rest in scripture is on the part of God after His works of creation (Gen. 2). It may be assumed, therefore, that while the term means cessation from labor, it also covers the idea of complacency in the result of the labor; and this thought probably underlies the institution of the sabbath; for it is clear from Psalm 95 and Hebrews 4 that it was in the thought of God that man should enter into His rest. But sin entered into the world by man, with all its baneful consequences; and unless God were to acquiesce in a world of sin and moral woe He must needs work in grace. Hence the word of Christ, “My Father worketh hitherto [until now], and I work” (John 5:1717But Jesus answered them, My Father worketh hitherto, and I work. (John 5:17)). This untiring activity of God is intimated by various expressions in the Old Testament God is again and again described as “rising up early,” sending His prophets, &c. Eventually Christ came to do the will of His Father, and to finish His work. When the full results of the death of Christ are displayed, and all enemies subdued, then God will again enjoy His sabbath of rest, and His people too will enter into His rest.
The Lord Jesus in His ministry on earth, when recognizing the absence of moral effect from His mighty works, and retiring consequently into the service of revealing the Father to the babes, invited those who labored and were heavy laden to come to Him for rest (Matt. 11:2828Come unto me, all ye that labor and are heavy laden, and I will give you rest. (Matthew 11:28)). Those who felt the rejection of Christ here were invited to take His yoke upon them, and learn of Him, who was meek and lowly of heart, and they should find rest unto their souls (Matt. 11:2929Take my yoke upon you, and learn of me; for I am meek and lowly in heart: and ye shall find rest unto your souls. (Matthew 11:29)). The soul thus has, outside of circumstances here, a portion unaffected by circumstances, and that satisfies all its longings. On the other hand there is no rest to the wicked, who are like the troubled waves of the sea; and those who bow to the future imperial beast and his image will have no rest from their torments day nor night forever and ever (Isa. 57:20-2120But the wicked are like the troubled sea, when it cannot rest, whose waters cast up mire and dirt. 21There is no peace, saith my God, to the wicked. (Isaiah 57:20‑21); Rev. 14:1111And the smoke of their torment ascendeth up for ever and ever: and they have no rest day nor night, who worship the beast and his image, and whosoever receiveth the mark of his name. (Revelation 14:11)).