Muscle cells with sarcomeric structure exhibit highly nontrivial passive mechanical response. The difficulty of its continuum modeling is due to the presence of long-range interactions transmitted by extended protein skeleton. To build a rheological model for muscle 'material' we use a stochastic micromodel and derive a linear response theory for a half-sarcomere. Instead of the first order rheological equation, anticipated by A.V. Hill on the phenomenological grounds, we obtain a novel second order equation. We use the values of the microscopic parameters for frog muscles to show that the proposed rheological model is in excellent quantitative agreement with physiological experiments.