The Sun from shining,
Nature — and some Men —
Rest at Noon — some Men —
And the Sun — go on —
F490 (1862) J714
If by "Rest" Dickinson means "death" (at least for people) then this is a rather sad poem despite its blasé tone. If, however, "Rest" means "Rest" or "sleep," then the poem is rather a sly commentary on party animals and lazybones. This is one of Dickinson's epigrammatic poems.
There are two parallel parts: the first, "Rest at Night" sketches the norm. The sun rests at night as do the rest of Nature "and some Men." Notice that humanity is not assumed to be part of Nature. Notice that clearly some folks are excepted; these are either the party animals – up all night – or the dead. In the second section we are told that Nature and the Sun go about their business at Noon, but that "some Men" will be resting. These are either the lazybones (a class with a lot of overlap with "party animals") or the dead.
|Catching up on sleep. Late night?|
I should add, though, that if the poem is about death coming either at night or day, then there is no distinction to be made. Men who die are simply coming to the end of their life cycle and taking part in the larger circle of life.
I don't think that Dickinson is talking about death in this poem, though. I read it as droll and slyly sophisticated, a witticism very much in the epigram style.