-B <begin_code>  Run PHP <begin_code> before processing input lines
-R <code>        Run PHP <code> for every input line
-F <file>        Parse and execute <file> for every input line
-E <end_code>    Run PHP <end_code> after processing all input lines

$ find . | \
	php -B '$l = 0;' \
	    -R '$l+=count(file($argn));' \
	    -E 'echo "Lines: $l\n";'