John Gill Commentary Isaiah 28:12

"to whom he said, This is the rest, give ye rest to him that is weary; and this is the refreshing: yet they would not hear." — Isaiah 28:12 (ASV)

To whom he said Either the Lord himself, or the prophet Isaiah; or rather the Lord by him, and other prophets; so the Targum, ``to whom the prophets said;'' that is, the true prophets of the Lord said to the people, or to the priests and other prophets; or Christ and his apostles, as follows:

This [is] the rest [wherewith] you may cause the weary to rest: and
this [is] the refreshing : that is, by teaching the word of God, the true knowledge of him, and the sound doctrines of the Gospel, and the duties of religion; this would be the best way of easing and refreshing the minds and consciences of the people, burdened with a sense of sin, or distressed and disconsolate through afflictions and calamities upon them, and be the most effectual method of continuing them in ease and peace in their own land, and of preserving them from captivity, and other judgments threatened with; see (Matthew 11:28):

yet they would not hear ; having no regard to the Lord and his prophets; nor any compassion to their countrymen, afflicted and distressed in mind or body; nor to the doctrine of Christ and his apostles.