2 most likely possibilities:
1) centre gone out of the clutch
2) mainshaft gear stripped
A distant 3rd is a snapped mainshaft.
I'm assuming you have tried all gears and reverse in high and low range, with and without diff lock engaged, and that you've looked underneath to make sure none of the propshafts are spinning freely ... if not then check those things first. If one of the props is spinning freely then you have a diff or halfshaft problem.
If the vehicle is newer than 1996 it probably isn't the mainshaft splines but if it is older, you need to check that by taking the PTO cover off the back of the transfer box and taking the gear out. If the splines are chewed up it will be an obvious rusty gungy mess. If they are not, put the vehicle in gear and try driving, if the clutch centre has gone the mainshaft won't turn.
Report your findings and we'll see where to go from there