#!/usr/bin/perl

use warnings;
use strict;

my %h = ("als" => 5,
         "wie" => 3,
         "Von" => 3,
         "zu"  => 5,
         "von" => 10);

my $i;
my $u;

my @k = keys(%h);
my %h2 = ();

foreach $i (@k) {
    if (! exists($h2{$h{$i}})) {
        $h2{$h{$i}} = [];
    }
    push( @{ $h2{$h{$i}} }, $i);
}

my @k2 = keys(%h2);
@k2 = sort({$b <=> $a} @k2);

foreach $i (@k2) {
    print "$i\t";
    foreach $u (@{ $h2{$i} }) {
    print "$u, ";
    }
    print "\n";
}