When you make a purchase you cannot transfer it to another SEN account. This is because the purchase comes with a license that only allows one account to own it.
Local user accounts on the same PlayStation 4 or PlayStation 3 system as a local user associated with the SEN account that made the purchase can share games and videos, subject to content age restrictions. You can also share selected PlayStation 4 games with friends over PlayStation Network using Share Play. Click here for more information.
Sharing between local users is not available on PS Vita, PS TV or PSP systems because they only allow one local user.