# This is the correct syntax for PHP-FPM servers
<IfModule mod_php7.c>
    php_value upload_max_filesize 10M
    php_value post_max_size 10M
</IfModule>

# Or use this simpler version that works on most servers
<FilesMatch "\.(php|php\d+)$">
    Order Deny,Allow
    Deny from all
</FilesMatch>