my %people;
while (<DATA>) {
    chomp;
    my @fields = parse_line(',', 0, $_);
    for (0 .. $#headers) {
        push @{$people{$headers[$_]}}, $fields[$_];
    }
}

printf qq(%s says "%s"\n), map { $people{$_}[0] } @headers;
# Isha says "Hello!!"