This is a dummy module for Apache which reads and ignores directives php_value, php_flag, php_admin_value, php_admin_flag and PHPINIDir inside .htaccess so no error is generated when mod_php is not enabled.

When you use PHP in Apache through CGI interface (FastCGI/PHP-FPM/fcgid/...) you can often walk into 500 error and message similar to the following one flushed into error log:

Invalid command 'php_value', perhaps misspelled or defined by a module not included in the server configuration

This is usually caused by directives already mentioned in description, which work only with PHP module loaded directly into Apache process (mod_php).

This module takes care of those directives - directives are read and ignored. In other words - having php_value inside .htaccess will not generate any error nor do the thing it was supposed to (you can use .user.ini to solve the latter).