perl path?

I’ve decided to learn perl and try to get some scripts up and running. However, I’ve fallen at the first hurdle.
Can anyone explain what the perl path is. I’ve been given the folling information but it means absolutely nothing to me
the server’s Perl path?
#!/usr/local/bin/perl

Sendmail is located?
/usr/sbin/sendmail
If I want to install a perl script
Do I type in the above exactly as it is written word for word or does it mean eg: usr = http://www.my.homepage.com etc,etc.