Could be one of a few things...
Is the lower driveshaft intact? Your unit has a two-piece driveshaft, with the lower assembly acting as a slip clutch should you hit something with the prop. The spring that holds it together can break and keep the upper driveshaft from turning the pinion gear.
Is the drive pin in the propeller intact?
Is the shift handle attached to the shift rod, and by extension, the shift fork? Are the washers present on the prop shaft, fore and aft of the clutch dog?