What you are looking for is the Google Play gift cards
What happens when you buy a Google Play gift card
...the user purchasing the gift must designate a single recipient using an individual email address...
The recipient can be the person you want to make the gift to.
After you buy the gift card, a message is sent to the email you chose during your buy.
When the recipient of the email redeems the gift card, the gift card amount gets added to his/her Google Play balance.
What you can buy with your Google Play balance
That depends on your country.
To use a gift card or promotional code, the country of your Google Play Account must match the country where the gift card or promotional code is offered.
Make sure you carefully read all of the GOOGLE PLAY GIFTS TERMS OF SERVICE
Google Play gifts are valid only for users who are residents of the countries listed on the Help Center. For such offers, the user purchasing the gift must designate a single recipient using an individual email address (not a group email alias). Such gifts can only be purchased and redeemed by users in the same country. In order to redeem the gift, the recipient of the gift must have a valid Google account and valid gift code. If the user who purchased the gift cancels their purchase prior to the recipient redeeming the gift, the recipient will no longer be able to redeem the gifted content. A copy of the gift email is sent to the purchaser. If the gift recipient wants to reject the gift, the recipient should inform the user who purchased the gift and the purchaser will be able to send the same gift to another user. Anyone with access to the gift email can use it. Google is not responsible for gifts that are redeemed without the purchaser’s or recipient’s permission.
There is plenty of information about the gift cards under Google Play gift cards, promotional codes, & balance
Since December 2019 you can even buy gift codes from Amazon.
How to gift the card from Amazon
- Go to Amazon to get to the purchase page.
- Choose a design and your desired amount.
- Enter the recipient’s email address and a message.
- Pick your delivery date and select purchase.