use strict;
use warnings;

use Data::Dumper;

open my $univFH, q{<}, \ <<EOD or die qq{open: < HEREDOC: $!\n};
abc  123
abc  456
abc  789
xyz  456
EOD

my %univ;
while ( <$univFH> )
{
    my( $lev2Key, $lev1Key ) = split;
    $univ{ $lev1Key }->{ $lev2Key } = {};
}

close $univFH or die qq{close: < HEREDOC: $!\n};

print Data::Dumper->Dumpxs( [ \ %univ ], [ qw{ *univ } ] );

open my $valuesFH, q{<}, \ <<EOD or die qq{open: < HEREDOC: $!\n};
xxx ==> 456->abc
xxx ==> 789->abc
yyy ==> 456->abc
yyy ==> 456->abc
zzz ==> 123->abc
EOD

while ( <$valuesFH> )
{
    chomp;
    my( $lev3Key, $upperKeys ) = split m{\s*==>\s*};
    my( $lev1Key, $lev2Key)  = split m{->}, $upperKeys;
    $univ{ $lev1Key }->{ $lev2Key }->{ $lev3Key } = 1;
}

close $valuesFH or die qq{close: < HEREDOC: $!\n};

print Data::Dumper->Dumpxs( [ \ %univ ], [ qw{ *univ } ] );