my %hash;

$whitespace=" \n\t";
$punctuation=".,!?";
$non_delimiters="[^$whitespace$punctuation]";


while (<DATA>) {
  push @{$hash{$1}}, $2 while m/($non_delimiters+)\s+going\s+($non_delimiters+)/g;
}

use Data::Dumper;
print Dumper \%hash;

__DATA__
I am going home.
I am going to bed.
What's going on?

##</code><code>##

$VAR1 = {
          'What\'s' => [
                         'on'
                       ],
          'am' => [
                    'home',
                    'to'
                  ]
        };