What is a .htaccess file?
It is not actually related to PHP so is strictly off-topic for this site.
However, it can be used to control access to a server, for instance requiring authentication to access certain folders on the server.
It can also be used to handle server re-writes if you want to use so-called 'friendly URLs' - how this works depends on the server configuration, with PHP on an Apache server you can find out more by searching for mod-rewrite on your search engine of choice.
It can also be used to tell the server how to handle requests for pages that do not exist, how to cache and treat images and much, much more besides.
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