The php.ini file is a special file for suPHP (pronounced sue-p-h-p).
The php.ini file is where you declare changes to your PHP settings. You can edit the existing php.ini, or create a new text file in any subdirectory and name it php.ini.
Some common changes that you must make when moving from non-secure php environment to suPHP:
For example, if your site had these settings in a .htaccess file:
php_flag upload_max_filesize 10M
php_value post_max_size 10M
php_value max_execution_time 30
SuExec users must put them in a php.ini file instead. Here is the proper syntax:
upload_max_filesize = 10M
post_max_size = 10M
max_execution_time = 30