That depends what you mean by later. Perhaps something like the following would work for you?

sub start_handler {
    my $self = shift;
    my $tagname  = shift;
    my $attr = shift;
    my $text = shift;
    my $variable = '';
    return unless ( $tagname eq 'div' and $attr->{id} eq 'body' );
    $self->handler( start => sub { $variable .= shift }, "text" );
    $self->handler( text => sub { $variable .= shift }, "text" );
    $self->handler(end  => sub {
        my ($endtagname, $self, $text) = @_;
            if($endtagname eq $tagname) {
                    later($variable);
                    $self->eof;
            } else {
                    $variable .= $text;
            }
        }, "tagname,self,text");
}

sub later {
    my ($variable) = @_;
    ## do something with $variable
}
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