I don't believe that you can transfer funds, but you might try this method (I have NOT tried it)
Give songs, apps, and more.
Send your nephew son the latest combat adventure game. Give your bestfriend son that album you have on repeat. Just find the music, movies, TV shows, apps, or games you want to give on the iTunes Store or App Store. From your computer, click the arrow next to the price and choose “Gift this.” Or from your iOS device, tap the share button at the top of the screen.3 We’ll send an email letting your recipients know about it. With one click, your gift will start downloading to their devices.