Nginx configuration for X-accel

nginx.conf

http {
    server {
        listen       80;
        server_name  example.com;

        location / {
            rewrite ^/download/(.*) /sendfile.php?path=$1 last;
        }

        location /files {
            root /var/www;
            internal; # nothing served, except for x-accel-redirect!
        }
    }
}