transfer ownership

Ideally, if transferring a device to a new user, you should ideally follow this process to fully sanitise - and properly prepare - the iPad for its new owner:

What to do before you sell, give away or trade in your iPhone, iPad or iPod touch – Apple Support

This procedure completely wipes the iPad of all sensitive personal data - and, crucially, removes the Activation Lock that sooner or later will impact use of the device. The Activation Lock effectively ties the device to the AppleID account that last activated the device. After running through this process, the new owner will simply set-up “as new” from the initial “Hello” screen.

However, if instead you wish to preserve and give-away the iPad with all existing data intact - including Calendar, Contacts and Keychain(!) and email - you can instead manually remove the Activation Lock prior to signing-out of iCloud and other services. To do so, disable the Find My feature from iPad Settings:

Settings > [Your Name / AppleID] > Find My > Find My iPad > Find My iPad - set to OFF

Next, you can sign-out from iCloud. You will be offered to opportunity to download a copy of iCloud data; if you intention is to give-away this sensitive data along with the iPad, you can accept these options - noting that anything downloaded at this point will ultimately be merged with that of the AppleID of the new owner. Be aware that the Keychain has copies of your passwords.

You will also need to manually sign-out of other services - such as FaceTime, App Store, Messages etc. Be aware that unless manually removed, any email accounts will remain accessible - as will your Wallet and any registered Credit Cards.

After signing-out of iCloud (possibly keeping data) and other services, the new owner can sign-in to iCloud with their own AppleID.

To reiterate, following the linked procedure is strongly recommended - as attempting to manually and selectively unlink or remove accounts and other data is fraught with potential issues.

I hope this information and guidance proves to be helpful to you.

Here are Apple's instructions on what to do before giving away your iPad - it is important to follow the steps and yes, you do need to erase it during the process:

https://support.apple.com/en-us/HT201351

If you want to transfer the iPad to him, you're going to want to sign out of your Apple ID on the iPad and then have him sign into the iPad with the Apple ID that he wants to use. There is going to be some data loss that happens when you do this as it's going to remove things associated with your Apple ID from the iPad when you sign out. Everything on your iCloud will be removed from the iPad when you sign out.

You're welcome, if you need any further assistance, don't hesitate to ask