An HVAC system for enhanced source-to-load matching without sacrificing airflow delivery in low load structures. Embodiments of the present disclosure provide for an HVAC system for enhanced source-to-load matching in a low load environment, i.e. dwellings with a BTU/hour capacity of less than 18,000. Prior art HVAC equipment is oversized for dwellings with a BTU/hour capacity of less than 18,000 that are insulated to minimum code requirements. Embodiments of the present disclosure provide for an HVAC system that separates the delivery of airflow (CFM) output from that of the BTU capacity output, thereby enabling a distributed delivery system for optimal source-to-load matching without sacrificing airflow delivery in low load environments. The source-to-load matching enabled by the present disclosure ensures optimal indoor air quality, enhanced comfort for occupants of the dwelling, and approximately a 60% reduction in heating and cooling costs when compared to prior art HVAC systems.