It's my understanding that Jesus Christ IS the "Rest" aka Sabbath. The old testament Law of the Sabbath/Saturday was that as God rested so should man, work on saturday was prohibited but Jesus Christ was accused of Working on Sabbath.
If it had anything to do with Church attendance then what does that say for the daily temple/church attendence we read in Acts? Also, the believers make up the church. Keep in mind that there was only one temple to worship at, after the destruction of the temple believers gathered together wherever 2 or 3 attend and thus the Body of Christ/Church was established to the ends of the Earth.