Credits are a membership benefit. You get 1 audiobook credit per month for each month you have an active membership on the site. Since it's a benefit for active members only, monthly credits can solely be used by the account holder and you are unable to transfer credits to someone else.
However, you can give someone a whole Scribd membership as a gift! We do have gift memberships available for purchase allowing you to give a Scribd membership to someone that's either 3, 6, or 12 months in length. With any membership, a credit is provided for each month that person is a member. When you purchase a gift membership for someone, they get access to Scribd's unlimited collection, as well as 3, 6, or 12 audiobook credits to use as they wish! Learn more about gift memberships here!