If you mean comment out a block of code like you do in C, Javascript etc:

/*
All this stuff is commented out
Until we get to here:
*/
[download]

Then the only equivalent method in perl is to use pod tokens as demonstrated or a good editior as suggested.

If you really mean a block of comments enclosing it in the simple syntax of pod tags rapidly documents your code and using any of the myriad of POD parsing utilities you can easily extract this into a useful document. For more on POD click here

Cheers