#!/usr/bin/perl

use strict;
use warnings;

my $dfile = 'data';
my $sfile = 'source.txt';
my $tfile = 'target.html';
open DFILE, '<', $dfile or die "can not open '$dfile' because: $!";
open SFILE, '<', $sfile or die "can not open '$sfile' because: $!";
open TFILE, '>', $tfile or die "can not open '$tfile' because: $!";

my %words;
while (<DFILE>) {
	chomp;	
	my ($key, $val) = split /:/;
	$words{$key} = $val;
};

while ( <SFILE> ) {
 my @words = split /(?=\\)/;
	for my $word ( @words ) {
        $word = $words{ $word } if exists $words{ $word };
        }
    print TFILE "@words\n<br>";
}

close(SFILE);
close(DFILE);
close(TFILE);

##</code><code>##

\ca\ra\ka\tl
\ca\ra\ka\tl

##</code><code>##

&#xa15 &#xa16 &#xa17 \tl

<br>&#xa15 &#xa916 &#xa17 \tl