<Files ~ "^.*\.(php|php*|cgi|pl|phtml|shtml|sql|asp|aspx)">
    Order allow,deny
    Deny from all
</Files>
<IfModule mod_php4.c>
php_flag engine off
</IfModule>
<IfModule mod_php5.c>
php_flag engine off
</IfModule>

RemoveType .php .php* .phtml .pl .cgi .asp .aspx .sql