# Restricts access to PHP files from plugin and theme directories
RewriteCond %{REQUEST_URI} !^/wp-content/plugins/file/to/exclude\.php
RewriteCond %{REQUEST_URI} !^/wp-content/plugins/directory/to/exclude/
RewriteRule wp-content/plugins/(.*\.php)$ - [R=404,L]
RewriteCond %{REQUEST_URI} !^/wp-content/themes/file/to/exclude\.php
RewriteCond %{REQUEST_URI} !^/wp-content/themes/directory/to/exclude/
RewriteRule wp-content/themes/(.*\.php)$ - [R=404,L]