Purchase receipt for items has negative stock

when try to submit purchase receipt for an item has negative stock I got the insufficient stock message for needed qty so if the qty is -10 and purchase receipt qty 5 the system needs 5 for submitting the purchase receipt I think is logic to accept the 5 item and the balance to be -5

No. You should be able to submit Purchase Receipt, without validation on the negative balance.

This is Purchase Receipt back-dated and have stock transactions made for an item after Purchase Receipt date as well? If yes, then reposting of stock ledger must be causing this issue. In that case, ensure that “Negative Stock” is still enabled in your ERPNext account.