Gerbils love to burrow and, of course, to sleep. It's up to you to provide them with the best materials. Peat, straw, sawdust, corncob bedding, sand, woodshavings and paper-based cat litter work great for burrowing. The best and safest nesting material is toilet paper.
For more information, please read the story Making a Great Bed for Your Gerbil.