$re = '/\[(collapse|collapse in)\]\s*<(h[2-4])>(.*)<\/\2>(.*)\s*\[\/collapse\]/Us';
$str = '<p>Bene eros jus neo olim pecus suscipit. </p>
[collapse in]
<h2>titel</h2>
<p>Illum iriure neo populus refoveo.</p>
<h3>titel</h3>
<p>Illum iriure neo populus refoveo.</p>
<h2>titel</h>
<p>Illum iriure neo populus refoveo.</p>
[/collapse]
[collapse]
<h3>titel2</h3>
<p>Illum iriure neo populus refoveo.</p> [/collapse]';
$subst = "<\2 data-target=\"#\3\" data-toggle=\"\1\">\3</\2>\n<div id=\"\3\" class=\"collapse\">\4</div>";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php