php.ini and .htaccess file
Both php.ini and .htaccess file is configuration file.
It is a configuration file for php setting. It is a special file by which you can make changes in PHP settings. php.ini file provide many setting such as changing of the default max_execution_time = 30, error_reporting = E_ALL & ~E_NOTICE, file_uploads = [on/off] etc.
It is configuration file for server setting. With the help of .htaccess file you can make changes in server settings. It is supported by several web servers, including the popular Apache software which is used by most commercial web hosting providers. These files were first used to control user access on per-directory basis. It is used to control a couple of things such as error handling, enabling ssl, ip blocking and ip whitelisting, url redirect and url rewriting etc.