location ~ ^/sites/[^/]+/files/.*\.php$ { 
deny all; 
error_page 404 /index.php;
return 404; 
} 
location ~ \..*/.*\.php$ { 
error_page 404 /index.php ;
return 404; 
} 
как-то так
Posted at Nginx Forum: https://forum.nginx.org/read.php?21,279975,279976#msg-279976