Use a closure which captures the pattern.

my @filters = (
   ( map { my $re = $_; sub { $_[0] =~ $re } } @accept ),
   ( map { my $re = $_; sub { $_[0] !~ $re } } @reject ),
);
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You could even pre-compile the patterns.

my @filters = (
   ( map { my $re = qr/$_/; sub { $_[0] =~ $re } } @accept ),
   ( map { my $re = qr/$_/; sub { $_[0] !~ $re } } @reject ),
);
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I suspect that building a single pattern would be faster, though.

my $filter;
if ( @accept || @reject ) {
   $filter = join "",
      ( map "(?=(?s:.*?)$_)", @accept ),
      ( map "(?!(?s:.*?)$_)", @reject );

   $filter = qr/^$filter/;
} else {
   $filter = qr/(*FAIL)/;
}

sub filter { map $_->[0], grep { $_->[1] =~ $filter } @_ }
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