## The files folder and the FILES_ROOT variable must be the same.
<IfModule mod_rewrite.c>
   RewriteEngine On
   RewriteCond %{REQUEST_FILENAME}  -f [OR]
   RewriteCond %{REQUEST_FILENAME} !-f
   RewriteCond %{REQUEST_URI} !/files
   RewriteRule ^(.*)$ index.php?path=$1 [L,QSA] 
   #OR [QSA,END]
</IfModule>

## You can add or remove extensions.
<FilesMatch "\.(zip|rar|mp4)$">
    Order Allow,Deny
    Deny from all
</FilesMatch>