Finished=completed. God was done with what he had planned to do in creating the heavens and the earth. However, man was not listed in this comment about being finished.
The pattern of Sabbath rest comes from the creation rest of God. God’s work has a finished character: it has no open ends, unrealized potentialities and possibilites outside of God’s decree, nor any independence from His purpose. As a result, man can have rest and peace in that certain world which is in its every atom circumcized and determined by the word of God. To believe in God is to believe in the reality of rest and peace; there is no Sabbath apart from God, and to break the Sabbath is to question or challenge God’s reality and government. 



