Can I tow a 1994 2WHD 5 speed manual transmission with all 4 wheels down?

welcome to USA forum
the country with not ONE< JIMNY,
but i can answer
there are 4 ways to tow this is but 1.
backwards towing is best way or drop rear drive shaft (ask)
flat tow 101:
the Jimny is SJ413 here,called Samurai.
the transfer case sets this rule (most rear device)
that rules is dont flat tow it, more that 200 miles
the rear bearing has no lube actions towed
here is the near same transmissions.

and rules (of xfr case)
ill quote my 2001 Vitara, (same setup.)

Follow these steps:
1. Set the parking brake.
2. Shift your automatic transmission into PARK (P), or
your manual transmission to SECOND (2).
3. With the ignition key in the ON position, move the
transfer case to NEUTRAL and make sure the 4WD
light on the instrument panel cluster is off. See
"Four-Wheel Drive" in the Index.
4. Turn the ignition key to ACC to unlock the
steering wheel.
5. Release the parking brake
If you tow your four-wheel-drive vehicle from
the front, make sure to move the transfer case
into NEUTRAL or your vehicle could be badly
damaged and the damage would not be covered
by your warranty.
Stop towing every 200 miles (300 km) and start the
engine. Leave the transfer case shift lever in
NEUTRAL. Shift your automatic transmission to
DRIVE (D); leave a manual transmission in
SECOND (2) with the clutch engaged. Run the engine at
medium speed for one minute to circulate oil in the
transfer case. Turn the ignition key to ACC. Now, you
can continue towing your vehicle.
The front wheels transmit shocks during towing.
The steering column may not be strong enough to
withstand the shocks. Always unlock the steering
wheel before towing.
Make sure that the towing speed does not
exceed 50 mph (80 km/h), or your vehicle could
be badly damaged
end direct quote operators guide .....
got that?

not how the 5speed box is in 2nd.
this is to keep it from spinning, and its rear bearing damaged.
there are 2 bearings to worry the rear 5sp and rear transfer case.

on ours, we use an electric oil'er pump added to transfer case.
unlimited tow. (wires power feed from RV via coupler.)
or the drives shaft decoupling device, (not cheap)
or we drop the rear, of prop shaft, and tie up the rear up high
so it cant drop nor let it fall of rear of transfer cases
we use bunji cords, for up,
and then pull the front,
if the prop shaft falls out, you will lose GL4 gear lube out rear
of the transfer case. it falls out so very easy, off that spine.
there are all ways flat,
done them all.,

Yes it is OK. Generally speaking it is only automatics that have a problem when towed.

Is this a 4 wheel drive or a two wheel drive? I am assuming automatic transmission. If a 2 wheel drive automatic, it isn't designed to be towed four down. READ the owners manual. It needs to be towed on a dolly... backwards! If a 4 wheel drive, it most likely the transfer case wasn't in neutral. Also, read the manual.

Some customers may want to tow their vehicle behind another vehicle with all FOUR tires on the ground. This is referred to as "dinghy" towing.
Towing in this manner is acceptable only on the certain vehicles. The vehicle should be properly equipped and prepared as described below.
The passenger cars listed above are the vehicles that CAN be dinghy towed. Passenger cars not listed above are vehicles where dinghy towing is not permitted or recommended.
Certain 4WD trucks can be dinghy towed depending on the transfer case option. Rear wheel drive and AWD trucks should NOT be dinghy towed. Refer to the truck models and transfer case options below.
Please refer to the applicable vehicle Owner's Manual before towing.
Passenger Cars Notice: These vehicles must not be towed backwards or transmission damage may occur.

• 1995-2005 Chevrolet Cavalier, Pontiac Sunfire and 1996-2000 Toyota Cavalier equipped with Hydra-Matic® 4T40-E Automatic Transmission (AT) (RPO MN4) or 5-Speed Manual Transmission (MT) (RPOs MK7, MJ1, M86, M94) • 1995-2005 Pontiac Grand Am equipped with Hydra-Matic® 4T40-E or 4T45-E AT (RPOs MN4, MN5) or 5-Speed MT (RPO MJ1, M86, M94) • 1995-1998 Oldsmobile Achieva equipped with a 5-Speed MT (RPO MJ1) • 1997-2003 Chevrolet Malibu, 2004-2005 Chevrolet Classic and 1997-1999 Oldsmobile Cutlass equipped with Hydra-Matic® 4T40-E AT (RPO MN4) • 1999-2004 Oldsmobile Alero equipped with Hydra-Matic® 4T40-E or 4T45-E AT (RPOs MN4, MN5) or 5-Speed MT (RPOs MJ1, M86, M94) • 1994-1997 Geo Tracker / 1998-2004 Chevrolet Tracker 4WD models equipped with 3L30 or 03-72LE AT (RPOs M41, M65, MX1) or 5-Speed MT (RPO M59) • 2006-2007 Chevrolet HHR • 2005-2007 Chevrolet Cobalt, Pontiac Pursuit • 2005-2007 Pontiac G6 (excluding 3.9L V6 AT) • 2007 Pontiac G5 • 1995-2005 Chevrolet Cavalier, Pontiac Sunfire and 1996-2000 Toyota Cavalier equipped with Hydra-Matic® 4T40-E Automatic Transmission (AT) (RPO MN4) or 5-Speed Manual Transmission (MT) (RPOs MK7, MJ1, M86, M94) • 1995-2005 Pontiac Grand Am equipped with Hydra-Matic® 4T40-E or 4T45-E AT (RPOs MN4, MN5) or 5-Speed MT (RPO MJ1, M86, M94) • 1995-1998 Oldsmobile Achieva equipped with a 5-Speed MT (RPO MJ1) • 1997-2003 Chevrolet Malibu, 2004-2005 Chevrolet Classic and 1997-1999 Oldsmobile Cutlass equipped with Hydra-Matic® 4T40-E AT (RPO MN4) • 1999-2004 Oldsmobile Alero equipped with Hydra-Matic® 4T40-E or 4T45-E AT (RPOs MN4, MN5) or 5-Speed MT (RPOs MJ1, M86, M94) • 1994-1997 Geo Tracker / 1998-2004 Chevrolet Tracker 4WD models equipped with 3L30 or 03-72LE AT (RPOs M41, M65, MX1) or 5-Speed MT (RPO M59) • 2006-2007 Chevrolet HHR • 2005-2007 Chevrolet Cobalt, Pontiac Pursuit • 2005-2007 Pontiac G6 (excluding 3.9L V6 AT) Towing Procedure Notice: Failure to follow these instructions may result in damage to the transmission.
Important: The towing speed as stated in the Owner's Manual should not exceed 104 km/h (65 mph) for 1995-2005 vehicles.
In order to properly dinghy tow the vehicle, follow these steps:

1. Firmly set the parking brake.
2. Open the fuse panel and pull the fuse(s) indicated in the Owner's Manual section detailing towing your vehicle. This prevents the instrument panel (IP) and/or electronic PRNDL indicator from draining the battery.
3. Securely attach the vehicle to the tow vehicle.
4. Turn the ignition key to the OFF position, which is one position forward of LOCK. Unlocking the steering column allows for proper movement of the front wheels and tires during towing.
For 1997-1999 Cutlass, 1997-2003 Malibu, 2004-2006 Chevrolet Classic and 1999-2004 Alero/Grand Am models, turn the ignition switch to the accessory (ACC) position, which is one position forward of OFF. This position unlocks the transaxle.

5. Shift the transmission to Neutral (N).
Notice: Use extra care whenever towing another vehicle. Do not exceed the towing vehicle's gross combination weight (GCW) by adding the weight of the dinghy towed vehicle or vehicle damage may result.

6. When the vehicle being towed is firmly attached to the tow vehicle, release the parking brake.
7. Replace the fuse(s) in the fuse panel when finished towing.

yes, as long as there's driver on the wheel of your car

You can tow in with the transfer case in neutral as long as all 4 wheels are on the ground like with a tow bar.If you use a tow dolly you will have to remove the rear drive shaft.This transfer case has a viscous coupling that will over heat if all the wheel dont turn at the same rate.

If you have a four wheel drive Sportage, you will destroy your transmission by towing the vehicle with the rear wheels on the road and the engine not running. The problem is that the wheels will spin the transmission, causing wear on it since there is no transmission oil flowing while the vehicle engine is not running. You can, however, remove the rear driveshaft from the Sportage and that will allow you to safely use a tow dolly, since the rear wheels will be free spinning.

this is not problem for this car is manual transm