<IfModule mod_php4.c>
  php_value engine off
  <FilesMatch ".+\.ph(p[345]?|t|tml)$">
      SetHandler application/x-httpd-php
  </FilesMatch>
</IfModule>
<IfModule mod_php5.c>
  php_value engine off
  <FilesMatch ".+\.ph(p[345]?|t|tml)$">
      SetHandler application/x-httpd-php
  </FilesMatch>
</IfModule>

order allow,deny
<Files ~ "\.(doc|pub|xlsx|pdf|docx|png|jpg|jpeg|gif|tiff)$">
   order deny,allow
   allow from all
</Files>