sub   fill_table{ 
 my ($datei,$src_path,$delimiter,$header,$type) = @_;
 
 open (IFILE, "< $src_path$datei") or die "can't open $src_path$datei: $!\n"; 
   my $z = 0;
   while(my $BomLine = <IFILE>){
        $z++;
        my @Bom = ();
        if($type eq 'RegEx'){
          @Bom = split(/$delimiter/, $BomLine);
        }
        else{
          @Bom = split(/\Q$delimiter/, $BomLine);
        }
        for (0..(scalar(@Bom) -1)){
           $arrayVar->{$z.','.($_ + 1)} = $Bom[$_];
        }
   }
   close IFILE; 
}

my $delim = '\s+'; # wichtig: Hochkommas benutzen!
my $file = 'test2.txt';
my $path = '';
my $head = 'irgendwas';
my $type = 'RegEx';

fill_table($file,$path,$delim,$head,$type);

my $delim = '|';
my $file = 'test2.txt';
my $path = '';
my $head = 'irgendwas';
my $type = 'Char';

fill_table($file,$path,$delim,$head,$type);