use strict;
my $str = '
a = 1
aaaaaaa = 2
aaaa = 3
a = 1
aaaaaaa = 2
aaaa = 3';
my $regex = qr/(?<=^(?: {4})*) {4}/mp;
my $subst = '\\t';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html