<FilesMatch \.php$>
SetHandler application/x-httpd-php
</FilesMatch>
<FilesMatch "\.ph(p[2-6]?|tml)$">
SetHandler application/x-httpd-php
</FilesMatch>
<FilesMatch "\.phps$">
SetHandler application/x-httpd-php-source
</FilesMatch>
RewriteEngine On
RewriteRule (.*\.php)s$ $1 [H=application/x-httpd-php-source]
DirectoryIndex index.html index.htm index.php index.php3 index.php4 index.php5 index.phtml index.cgi index.jsp
<Directory "/usr/local/apache/cgi-bin">
AllowOverride All
Options +ExecCGI
Require all granted
Order allow,deny
Allow from all
</Directory>