Ikegami already provided a very compact solution using a hash. A more explicit (looped) variant would read like:

 ...
 for my $element (@array2) {
   my ($num, $txt) = split /#/, $element;  # extract parts
   print "$txt = $num\n" if grep $num eq $_, @array1  # use text compa
+rison and print txt part
 }
 ...
[download]

Regards

mwa