Throwing exception in a finally block is confusing. It may mask exception or a defect of the code, it also render code cleanup uninstable. Example :
public class Foo { public void bar() { try { // Here do some stuff } catch( Exception e) { // Handling the issue } finally { // is this really a good idea ? throw new Exception(); } } }
This rule is deprecated, use {rule:squid:S1163} instead.