Description:

Any file that has the MIME type application/x-httpd-cgi or handler
cgi-script (Apache 1.1 or later) will be treated as a CGI script, and
run by the server, with its output being returned to the client. Files
acquire this type either by having a name containing an extension
defined by the AddType directive, or by being in a ScriptAlias
directory. Files that are not in a ScriptAlias directory, but which
are of type application/x-httpd-cgi by virtue of an AddType directive,
will still not be executed by the server unless Options ExecCGI is
enabled. See the Options directive for more details.