You have to keep track. For example, let's say you want to change the fifth
occurrence of ``whoever'' or ``whomever'' into ``whosoever'', case
insensitively.
$count = 0;
s{((whom?)ever)}{
++$count == 5 # is it the 5th?
? "${2}soever" # yes, swap
: $1 # renege and leave it there
}igex;