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Mattress Land is a store that sells mattresses. Their slogan is "Come on down to Mattress Land!", as heard in the commercial in which the New Directions acted in.
The store cast the New Directions (who were willing to work for free as long as they were on television) in one of their commercials to act and do dialogue, but the kids ended up performing Jump instead.
Mattress Land gave them payment in a stack of mattresses delivered to their choir room in thanks for all of the hard work they had done, although, it is assumed that they never asked for any payment. The stack of mattresses ruined their "amateur status", according to Sue. They decided to return them to the store, but Will has already opened and slept on one in his office due to marriage troubles, and Figgins informed him that he can't return a mattress that's been opened and slept on.
The store has not been featured on the show since.