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

open FH, "file",  or die "Cannot open \$data $!";
my ( @headers, %hash, @arr );

while(<FH>){
    chomp;
    if($.==1){
        @arr=split /\s+/,$_;
        foreach(@arr){
            $hash{$_}=[];
        }
    }
    else{
        my @temp=split /\s+/,$_;
        my $i=0;
        foreach(@temp){
                push @{$hash{$arr[$i++]}},$_;
        }
    }
}
print Dumper \%hash;