Is giving the password to a PayPal account to someone who swore to deliver a sum to another person, and the withdrawal did not take place, considered as giving money, and is expiation or sin required for both parties in this case?

Ahmad swore to deliver the money to Ibrahim, the one intended by the questioner. It was later clarified that the Ibrahim to whom Ahmad swore was not the one intended. Therefore, there is no expiation (kaffarah) upon Ahmad, because his oath pertained to the person intended by the questioner, and intention particularizes oaths.