Google is your friend. 'load' is not really valid sql, it is a special command. If you just want to load data, keep it as a shell script, or if you need to have a perl program to do other things, use system or open a pipe to the db2 command.

Update: just noticed that you need this on NT. If you can't install the DB2 tools on NT, and need to use ODBC or something, then you'll have to read from the file and insert one record at a time, which will probably be slower. Better to transfer the file to a system with the load facility (i.e. the db2 command), and let it do the work.

And just a warning, if you use 'PERL', you will be mocked by a segment of the community. It's 'Perl' or 'perl'.