Leonid Mamchenkov has compared Perl versus PHP in this new blog post - specifically how they handle variable scoping.
I've mentioned quite a few times that I am a big fan of Perl programming language. However, most of my programming time these days is spent in PHP. The languages are often similar, with PHP having its roots in Perl, and Perl being such a influence in the world of programming languages. This similarity is often very helpful. However there are a few difference, some of which are obvious and others are not.
His example compares looping (a foreach in both) and how, after the Perl loop the $value variable is no longer accessible. In PHP, however, it's passed back out into the current scope and can be read just like any other variable. While this can be useful, it can also cause headaches when trying to track down elusive bugs.