GitHub Sponsors: All About The New ‘Sponsor Me‘ button to receive funding
The Microsoft owned web service, GitHub intends to help circulate funding amongst the developers with the new tool by allowing recurring payments to other members of the community, much like a crowdfunding service, and whenever a developer solves issues or answers queries on your repository, you can visit their profile by hovering over their username to make a donation.
GitHub will match up about $5,000 in contributions for each sponsored developer, for the first year, but the company won't be taking any cut of the funds paid out through the service, at least for now.

What this means is that 100% of the sponsorship funds will go to the developer, with GitHub Sponsors payouts spread across every country where the GitHub service is supported.
Albeit, there's likely to be a problem of keeping track of where all the code in a given application comes from, as libraries often rely on others, but GitHub will be adding new features to make it easier to see who contributes to the software, and then be able to sponsor the projects developer.