Rendir cuentas is a powerful Spanish phrase that literally means "to render accounts". It's often used in business or finance, but here it takes on a more personal, idiomatic meaning: to have to answer to someone or be accountable for your actions.
In "HP", Maluma sings that the woman "No quiere un novio para rendirle cuentas" (She doesn't want a boyfriend to be accountable to). This expression perfectly captures her newfound independence and refusal to be controlled after a bad breakup, making it a key phrase for understanding the song's rebellious theme.
Maluma channels pure post-breakup petty energy in "HP", and honestly, it is hilarious and cathartic to sing along to. The title stands for hijueputa (son of a bitch), which gives away the mood immediately. A woman gets cheated on by her unfaithful ex ("el cabrón le fue infiel" [the bastard was unfaithful to her]), so she decides to completely flip the script. Instead of sitting around crying or waiting for someone to heal her heart, she hits the gym, puts on a great outfit, and heads straight to the club. Haters gossip that her glow-up came from plastic surgery ("eso se lo hizo el cirujano" [the surgeon did that for her]), but Maluma points out she is just sweating out the heartbreak on her own terms.
Now she lives by zero rules and answers to nobody. Her main goal? Drink, party, and film the whole thing so her ex watches it online: "Subir un video para que lo vea él / Para que el hijueputa se sienta peor" (Post a video so he sees it / So the son of a bitch feels worse). She does not want another boyfriend nagging her or blowing up her phone ("Ella quiere un man que no la llame y que no joda" [She wants a guy who won't call her and won't mess with her]). She only wants casual fun, and by the end, Maluma cheerfully volunteers himself as the distraction to help her forget that fool ("Cuenta conmigo, mujer" [Count on me, woman]).