I have 2 files:
How to create a link to a line in php file from org file? So clicking it will move the cursor to the appropriate line in php file.
Use this notation in the org mode to create a link:
[[/path/to/file.php::line][string-to-display]]
If you want the file name to be displayed, use just
[[/path/to/file.php::line]]
See Hyperlinks in the Org mode Info page for details and other ways to specify links.