Virginity - some cultures make a commodity out of it. Other people joke that breaking in a virgin is no fun at all.
Regardless of the genders and sexuality involved, if it's your partner's first time, you probably do want to make it special - and they will probably be anxious and nervous. This is especially true for women because of the pervasive myth that the first time for vagina sex is somehow "supposed" to hurt. So, it's important to keep your partner relaxed. If you are any good at back rubs, consider that as part of foreplay.
If you are male and your partner is female - you should be in charge but not too much so. Avoid the horrible generalization that all women want the man to be in charge in the bedroom, and instead think of yourself as a mentor and guide. Be aware that some women may not be willing to go to penetration the first time, and that she will have issues judging her own state of arousal and lubrication. You might want to consider supplemental lube, especially if your partner is anxious, which can reduce vaginal lubrication.
If you are female and your partner is male - remember that our society does not teach men much if anything about sex (you pretty much have to read sex blogs). On top of that, if you actually look, most of the stuff that is posted is about women having a good first time. Men are just expected to kind of know. You need to be a strong mentor and guide, without being overly-dominant. Tell him what you want. His first time penetrating a woman will probably be very quick, let him know that's normal and that you aren't upset, then teach him how to make things happen for you.
Regardless, foreplay is important. Take your time, make it special, and maybe add a bit of romance to the mix.
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