Remove the spark plugs and see if it will rotate.
Hope it was a bad carb that leaked through and hydro locked a cylinder.
Else- Bad news.

I removed the spark plugs and valve cover it has a little movement but no to much when I try to turn it by hand I hear a little noise inside

So, drain the oil, turn it upside down, remove about 12 bolts, take off the sump, and the problem will probably be right there for you to see! A broken connecting rod is most likely, with other damaged parts to see after you look real hard inside the engine block. If that's the problem, and if you are handy with the work, you might be able to fix it. But, if the inside of an engine makes ya run away waving yer hands in fright, then a new block is in your future, or a complete new engine, however ya like it! Of course, the engine must be out of the machine, before starting this procedure!

Unless you see something obvious like a bent pushrod and valve guide pushed way up, there's probably something busted inside.

Crankshaft is probably shot but remove the cooling shroud and flywheel. A while back we had one that a magnet came loose and jammed into the stater. Also check that the starter gear isn't jammed into the ring gear. I have a good used block IF needed.
I can also send you a Service Manual IF you like. Address below, put in proper format and remind me, model number and what you want.

Walt Conner
wconner5 at frontier dot com

Thank you all for answers I will check after.
I checked the flywheel and the starter is free,
next step is to remove engine from tractor and check
inside for broken parts.have a good thanksgiving day.

Until today i had the chance to remove the engine from the tractor. I took out the sump and i notice a broken connecting rod, the bottom of the piston is broken and is blocking the crankshaft from turning, apparently it looks like it is not damaged to the crankshaft I am thinking about buying a piston, rings and a connecting rod only for the side that is damaged. I need advice to see what works best, repairing the engine or to buy a new one.

You never stated exactly "when" you first noticed a problem with the engine.
Let me try to explain what I mean by that.
If the engine was running and stopped abruptly while you were using it, accompanied by a good deal of unusual noise (or maybe just one loud bang), there is a possibility that the crankshaft may have sustained a slight twist.
And it only takes a very slight twist in the crank to throw the ignition timing off enough to make the engine useless.
One thing you need to do is remove the flywheel and examine the key for shearing off. If you find the key sheared off or partially sheared, that means the crankshaft came to a very abrupt stop and may or may not have resulted in twisting of the crankshaft. The key is supposed to shear off in scenarios where the crankshaft is abruptly stopped, in order to help prevent the inertia of the flywheel from twisting or even breaking the crankshaft.
Just considering how quickly the engine may have stopped makes inspection of the key an important thing to do.
If you find the key to be entirely unfazed by the event.......... the stopping of the engine was probably more gradual and the crank has likely not twisted.

my bad I lend the tractor to a family member so it got back broken. I dont know exactly how it stopped but looking in the engine more closely, the bottom on cylinders are broken, thinking on change the engine or buy a new tractor need advice about what will be better and some links to cheaper engine ty for your help.it is helping me a lot.

When you add those facts to the original post, I recommend a replacement engine. There's just too much damage been done to ever trust this engine to be reliable.
Such are the risks and perils of lending out tools and equipment to the "have nots".
If you can buy a "short block" engine (minus all the dress out stuff like carb and exhaust) you will come out cheaper than with a complete, "ready for use" engine.

Usually-those who are too tight to spend monies to buy their own equipment, are also undependable to take care of somebody elses equipment, that they might borrow!
My Motto: "Never a lender nor a borrower be! If you can't afford to buy your own things--don't ask to borrow mine!"
I had one tool that i ever loaned out. It was a tool used to remove the springs from the undercarriage of the older Fords (1930 to 1948) called a Spring spreader. I always got it back, from the borrower. We were good friends. I still have it in my garage, out back. Nobody except Ford mechanics knew what it was used for! RJ