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?