How to search two different cell ranges containing text from one cell and populating

[sinders]

I would like to populate a cell with a value from an associated text cell. The problem being that I need to populate that cell according to a row and column heading. In other words, I have a column containing text and I would like to put an associated value of that text (which is in a different cell) into a cell defined by its column heading and row heading.

TEXT Value
GATHERING APPROVED 19AB53 123
GATHERING APPROVED 2FT394 3312
GATHERING PROPOSED 10FT87 213
GATHERING PROPOSED 19AB53 22

need to get into this format
LOT GATHERING APPROVED GATHERING PROPOSED
19AB53 123 22
2FT394 3312 0
10FT87 0 213

Please any ideas?

[Palmetto]

Upload a sample workbook (non-sensitive data) that provides the context, a few examples and a clear explanation of the requirements.
You'll get a more precise answer much quicker.