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Dec 27, 2013 6:32 AM in response to funtom10by sterling r,Hello Funtom10,
It sounds like you want to gift an amount of money to a someone to use in the iTunes Store, but specifically do not want to make it a physical gift card. This article will help you do that named:
iTunes: Sending iTunes Gifts
http://support.apple.com/kb/HT2736?viewlocale=en_US
Gift an amount on an iOS device
- Scroll to the bottom of the main page of the iTunes Store or App Store.
- Tap Send Gift.

- Sign in to the iTunes Store with your Apple ID.
- Type the email address for the person you're sending the iTunes Gift to.

- Tap an amount you’d like to gift or type another amount.
- If you want to, add a message.
- Pick the day you want to send the gift.
- Select a theme for your gift.
- Tap Buy, then tap Buy to confirm.
Thank you for using Apple Support Communities.
All the very best,
Sterling

