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We give a generalization of the classical tilting theorem of Brenner and Butler. We show that for a 2-term silting complex P in the bounded homotopy category K^b(proj A) of finitely generated projective modules of a finite dimensional algebra A, the algebra B=End_{K^b(proj A)}(P) admits a 2-term silting complex Q with the following properties: (i) The endomorphism algebra of Q in K^b(proj B) is a factor algebra of A, and (ii) there are induced torsion pairs in mod A and mod B, such that we obtain natural equivalences induced by Hom- and Ext-functors. Moreover, we show how the Auslander–Reiten theory of mod B can be described in terms of the Auslander–Reiten theory of mod A.

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