Hopefully, it was not stored with water in it.
I would drain any oil in the pan and refill the crankcase but leave it one quart low.
Take the plugs out and put about an ounce of oil in each cylinder.
Remove the distributor and if the add the last quart of oil down the distributor hole to fill the valve chamber.
Carefully, try to turn the engine by hand using the crank or a wrench on the crank pulley ratchet nut. Do not force the engine to turn if it does not want to.
It may take some time soaking the cylinders if the engine seems to be stuck.
When you are easily able to turn the engine by hand, install a battery and turn the engine with the starter.
If everything seems OK, reinstall the distributor and plugs, add some gas and water and see if it will start but first, be sure the transmission has oil in it.
If it does run, do not let idle, keep the RPM up to 800-1000 RPM for the first 10-15 minutes of running to get everything lubricated.
Take your time and do not rush things.
Keep us posted as you progress.
Chris W.