use strict; # always

# The hash that we'll populate
my %value_of;

# You have to open the file and read it...
my $file = "your file name";
open(FILE, "<", $file) or die "Cannot read '$file': $!";
my $last_variable;
while (<FILE>) {
  # Remove the newline
  chomp;
  if (s/^\s+//) {
    # This was indented, assign it to the hash
    $value_of{$last_variable} = $_;
  }
  else {
    # This was not indented, it was a variable name
    $last_variable = $_;
  }
}

# %value_of now has the data.