If you want to include PHP files inside blocks, I suggest you to create an extension.
Sample
<kbd>index.php</kbd>
<?php
require(__DIR__ . '/../vendor/autoload.php');
$loader = new Twig_Loader_Filesystem('./');
$twig = new Twig_Environment($loader, array());
$function = new Twig_SimpleFunction('get_php_contents', function($file, $context) {
ob_start();
include($file); // $context is available in your php file
return ob_get_clean();
}, array('is_safe' => array('html')));
$twig->addFunction($function);
echo $twig->render('test.twig', array('name' => 'Alain'));
<kbd>test.twig</kbd>
{% extends 'base.twig' %}
{% block content %}
{{ get_php_contents('contents.php', _context) }}
{% endblock %}
<kbd>base.twig</kbd>
<html>
<div>I'm a base layout</div>
{% block content %}{% endblock %}
</html>
<kbd>contents.php</kbd>
<?php
echo '<div style="color:red">';
echo "Hello {$context['name']}, it is now: ";
echo date("Y-m-d H:i:s");
echo '</div>';
Result
<html>
<div>I'm a base layout</div>
<div style="color:red">Hello Alain, it is now: 2014-10-28 19:23:23</div>
</html>