Another, possibly more naive, but easier to understand alternative, with a distructive side-effect - but it works:

my @a = ('one', 'two', 'three');
my @b = (1, 2, 3); 
my %h;

$h{$_}=shift @b for @a;  # Destroys @b - copy that if it needs saving
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Update:Thanks Fletch - fixed "h" to $h.