my %hash;
my $re= qr{
     ( /\* .*? \*/) | ( \/\/[^\n]*)           
     | " (?: [^"\\]* | \\. )* "               
     | ' (?: [^'\\]* | \\. )* '               
     | . [^/"']*                              
   }xs;

while(  /$re/g  ) {
    $hash{pos($_)}= $1;
}

##</code><code>##

my @nl;
while(  /\n/g  ) {
    push @nl, pos($_);
}
my $ln= 1;
while(  /$re/g  ) {
    $ln++   while  $nl[$ln-1] < pos($_);
    $hash{$ln}= $1;
}