file1:
ab
gh
kl
mn
op

file2:
ab, 1234
cd, 2343
ef, 1253
gh, 4543
ij, 2343
kl, 2453
mn, 4753

##</code><code>##

#!/usr/bin/perl
#
#
$file1 = shift;
$file2 = shift;
$match = 0;

open(IN,"$file2") || die "Cannot open file $file2 $!\n";

while(<IN>){
   chomp($_);
   $s_line = $_;

   open(INPUT,"$file1") || die "Cannot open file $file1 $!\n";

   while(<INPUT>){
        chomp($_);
        $str = $_;
        if($s_line =~ /$str/){
        $match = 1;
      }
   }
   close(INPUT);
   if($match == 0){
   print "$s_line\n";
   
   }
   $match = 0;
}

close(IN);