1987 Toyota Landcruiser Not going into gear

Vehicle belonged to my wife's son who was killed while on active duty overseas 3 years ago. It has not been used since. I have finally convinced her to let me get it in good shape for her in his memory. The last time it was used there was a bit of trouble getting in and out of 4 x in deep snow.
I checked the travel in the throw-out bearing and it is fine. There seems to be smooth movement of the shifters and no problems have ever been recalled regarding this problem before.
I put the vehicle up on stands and turned the drive shaft which in turn did turn the rear wheels as well as the shaft to the forward case.
We are on disability and Soc. Security and cannot afford to have it fixed in a shop. I have submitted our debit card information but it won't accept it. We will be happy to pay for your services. Please advise and thank you in advance for any help that you may provide. 15