Matthew 11:28

Come unto me
Christ having signified, that the knowledge of God, and the mysteries of grace, are only to be come at through him; and that he has all things relating to the peace, comfort, happiness, and salvation of men in his hands, kindly invites and encourages souls to come unto him for the same: by which is meant, not a local coming, or a coming to hear him preach; for so his hearers, to whom he more immediately directed his speech, were come already; and many of them did, as multitudes may, and do, in this sense, come to Christ, who never knew him, nor receive any spiritual benefit by him: nor is it a bare coming under the ordinances of Christ, submission to baptism, or an attendance at the Lord's supper, the latter of which was not yet instituted; and both may be performed by men, who are not yet come to Christ: but it is to be understood of believing in Christ, the going of the soul to him, in the exercise of grace on him, of desire after him, love to him, faith and hope in him: believing in Christ, and coming to him, are terms synonymous, ( John 6:35 ) . Those who come to Christ aright, come as sinners, to a full, suitable, able, and willing Saviour; venture their souls upon him, and trust in him for righteousness, life, and salvation, which they are encouraged to do, by this kind invitation; which shows his willingness to save, and his readiness to give relief to distressed minds. The persons invited, are not "all" the individuals of mankind, but with a restriction,

all ye that labour, and are heavy laden;
meaning, not these who are labouring in the service of sin and Satan, are laden with iniquity, and insensible of it: these are not weary of sin, nor burdened with it; not do they want or desire any rest for their souls; but such who groan, being burdened with the guilt of sin upon their consciences, and are pressed down with the unsupportable yoke of the law, and the load of human traditions; and have been labouring till they are weary, in order to obtain peace of conscience, and rest for their souls, by the observance of these things, but in vain. These are encouraged to come to him, lay down their burdens at his feet, look to, and lay hold by faith on his person, blood, righteousness, and sacrifice; when they should enjoy that true spiritual consolation, which could never be attained to by the works of the law.

And I will give you rest;
spiritual rest here, peace of conscience, ease of mind, tranquillity of soul, through an application of pardoning grace, a view of free justification by the righteousness of Christ, and full atonement of sin by his sacrifice; and eternal rest hereafter, in Abraham's bosom, in the arms of Jesus, in perfect and uninterrupted communion with Father, Son, and Spirit. The Jews say ^F25, that (hrwt txwnm) , "the law is rest"; and so explain ( Genesis 49:15 ) ( Psalms 23:2 ) ( Daniel 12:13 ) of it: but a truly sensible sinner enjoys no rest, but in Christ; it is like Noah's dove, which could find no rest for the soles of its feet, until it returned to the ark; and they themselves expect perfect rest in the days of the Messiah, and call his world (hxwnm) , rest ^F26.