use strict;
use warnings;
use Data::Dumper;

my @subjects = split /, /, "foo, bar, baz";
my %lc_class; 
$lc_class{PN} = \@subjects;
print Dumper \%lc_class;

##</code><code>##

use strict;
use warnings;
use Data::Dumper;

# a home for our results
my %lc_class; 

# read data from the end of the script
# a handy testing tool
while (my $line = <DATA>) {
    chomp $line; # remove newline
    
    # split each line on =, optionaly surounde by space, max 2 parts
    my ($class, $subj) = split /\s*=\s*/, $line, 2;

    # split the subject on , (optional space)
    my @subjects = split /\s*,\s*/, $subj;

    # store a reference to the @subjects array
    $lc_class{$class} = \@subjects; 
}

# show and tell
print Dumper \%lc_class;

__DATA__
PN = this, that, the other
GN = something
RT = test with some space, testwithout, And more space

##</code><code>##

$VAR1 = {
          'RT' => [
                    'test with some space',
                    'testwithout',
                    'And more space'
                  ],
          'PN' => [
                    'this',
                    'that',
                    'the other'
                  ],
          'GN' => [
                    'something'
                  ]
        };