When you make a purchase you cannot transfer it to another PlayStation Network account. This is because the purchase comes with a license that only allows one account to own it.
Local user accounts on the same PS4 or PS3 system as a local user associated with the PSN account that made the purchase can share games and videos, subject to content age restrictions. You can also share selected PS4 games with friends over PSN using Share Play. Click here for more information.
Sharing between local users is not available on PlayStation®Vita, PlayStation®TV or PSP systems because they only allow one local user.