Can it climb the hill with the blade disengaged? Or no difference either way?
Compression test, leak-down test, engine speed check...basic health of the engine should be established. Once that is sorted and solid, look at getting power to blade and rear wheels. Belts, transmission, spindles, drive wheels/axle, etc.
How old is that mower anyway? Original, not-rebuild engine? Any smoke from the engine exhaust?