When you delegate HP you are literally giving away some of your voting power to the person that you are delegating to. I would not recommend that anyone delegate until after they have 1000 or so HP. Just my opinion) Build up your own voting power before you give any away.
BUT delegating is easy. There is a drop down arrow next to your HP total in your wallet. You just enter the account name to you are giving HP to, and how much.
To set a beneficiary reward just go down to advanced settings when you are in the editor creating a post, or in the Ecency mobile app it is behind a gear at the top left when you are in the editor.
But in both cases I would highly recommend that you build your own account first.