Tailwind with php files

I I have a project that consists of css, js, php files.

Css and js files are located in the /src folder and php files are simply in the root folder of the project.

I want to use tailwind and gulp with this project and get ready tailwind styles in the dist folder. But for some reason tailwind does not generate styles for php files.

So when I run – npm run dev I see styles for html,scss,js files but not for php files

tailwind.config.js

/** @type {import('tailwindcss').Config} */

export default {
  content: [
    './src/**/*.{html,scss,js}', 
    './*.{php}'
  ],
  theme: { ...

gulpfile.js

import { copy } from './gulp/tasks/copy.js';
import { copyRootFiles } from './gulp/tasks/copyRootFiles.js';
import { reset } from './gulp/tasks/reset.js';
import { html } from './gulp/tasks/html.js';
import { server } from './gulp/tasks/server.js';
import { scss } from './gulp/tasks/scss.js';
import { js } from './gulp/tasks/js.js';
import { images } from './gulp/tasks/images.js';
import { otfToTtf, ttfToWoff, fontStyle } from './gulp/tasks/fonts.js';
import { svgSprive } from './gulp/tasks/svgSprive.js';
import { zip } from './gulp/tasks/zip.js';
import { ftp } from './gulp/tasks/ftp.js';

global.app = {
  isBuild: process.argv.includes('--build'),
  isDev: !process.argv.includes('--build'),
  path: filePaths,
  gulp,
  plugins,
};

function watcher() {
  gulp.watch(filePaths.watch.static, copy);
  gulp.watch(filePaths.watch.html, html);
  gulp.watch(filePaths.watch.html, scss);
  gulp.watch(filePaths.watch.scss, scss);
  gulp.watch(filePaths.watch.js, js);
  gulp.watch(filePaths.watch.js, scss);
  gulp.watch(filePaths.watch.images, images);
  gulp.watch(filePaths.watch.php, scss);
}

I try this

tailwind.config.js

/** @type {import('tailwindcss').Config} */

export default {
  content: [
    './src/**/*.{html,scss,js}', 
    './*.{php}'
  ],
  theme: {

but it doesn’t worf for php files