3666 Tears of Atonement in-game look
Tears of Atonement are the currency in Blasphemous which you receive by killing enemies. The number of Tears that you get rewarded with depends on the enemy or boss, as well as other factors such as the items you have equipped. However, references are made in lore to more conventional forms of currency, such as gold coins.
Items that modify Tears of Atonement
Scaly Coin increases the number of harvested tears by 
+50%
Zambra to the Resplendent Crown increases the number of harvested tears by +30%
Heart of the Holy Purge increases the number of harvested tears by +10%
Aditionally, True Torment Mode (NG+) grants an aditional +20% to the base amount of tears harvested from enemy kills. Items that are already present in inventory on NG+ are converted to 500.