Usually users who are able to perform activities with an Azure Subscription, are ideally added to the Access Control(IAM) section under the Azure Subscription blade. Hence you can go to the IAM section and then remove the user from the "Role Assignment".
For the next step, you would have to transfer the subscription to the next tenant. Transferring the subscription would allow you to add the users belonging to that new Tenant or directory under that new tenant.
You can refer to the following article for more reference: https://video2.skills-academy.com/en-us/azure/active-directory/fundamentals/active-directory-how-subscriptions-associated-directory
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