Miller's 1937 splitting theorem was proved for pairs of cardinals (ν, ρ) in which n is finite and ρ is infinite. An extension of Miller's theorem is proved here in ZFC for pairs of cardinals (ν, ρ) in which ν is arbitrary and ρ ≥ ω (ν). The proof uses a new general method that is based on Shelah's revises Generalized Continuum Hypothesis theorem.Upper bounds on conflict-free coloring numbers of families of sets and a general comparison theorem follow as corollaries of the main theorem. Other corollaries eliminate the use of additional axioms from splitting theorems due to Erdős, Hajnal, Komjáth, Juhász and Shelah.