Buggy python submission (verdict: Time Limit Exceeded):
#設定
import sys
input = sys.stdin.buffer.readline

#ライブラリインポート
from collections import defaultdict

#入力受け取り
def getlist():
	return list(map(int, input().split()))

#処理内容
def main():
	H, W = getlist()
	A = []
	for i in range(H):
		a = getlist()
		A.append(a)
	B = []
	for i in range(H):
		b = getlist()
		B.append(b)

	for i in range(H):
		for j in range(W):
			A[i][j] -= B[i][j]

	DP = [[[0] * 25601 for i in range(W)] for j in range(H)]
	DP[0][0][A[0][0] + 12800] = 1
	for i in range(H):
		for j in range(W):
			for k in range(25601):
				if DP[i][j][k] == 1:
					if j < W - 1:
						DP[i][j + 1][k + A[i][j + 1]] = 1
						DP[i][j + 1][k - A[i][j + 1]] = 1
					if i < H - 1:
						DP[i + 1][j][k + A[i + 1][j]] = 1
						DP[i + 1][j][k - A[i + 1][j]] = 1

	ans = 1000000
	for i in range(25601):
		if DP[H - 1][W - 1][i] == 1:
			ans = min(ans, abs(12800 - i))
	print(ans)

if __name__ == '__main__':
	main()

Fixed submission:
import sys; input = sys.stdin.buffer.readline
from collections import defaultdict
con = 10 ** 9 + 7; INF = float("inf")

def getlist():
	return list(map(int, input().split()))

#処理内容
def main():
	H, W = getlist()
	A = []
	for i in range(H):
		a = getlist()
		A.append(a)
	B = []
	for i in range(H):
		b = getlist()
		B.append(b)

	C = [[None] * W for i in range(H)]
	for i in range(H):
		for j in range(W):
			C[i][j] = abs(A[i][j] - B[i][j])

	# print(C)
	diff = 12800
	DP = [[0] * W for i in range(H)]
	DP[0][0] = (1 << (diff + C[0][0])) | (1 << (diff - C[0][0]))
	for i in range(1, W):
		DP[0][i] = (DP[0][i - 1] << C[0][i]) | (DP[0][i - 1] >> C[0][i])
	for i in range(1, H):
		DP[i][0] = (DP[i - 1][0] << C[i][0]) | (DP[i - 1][0] >> C[i][0])

	for i in range(1, H):
		for j in range(W):
			DP[i][j] |= (DP[i][j - 1] << C[i][j]) | (DP[i][j - 1] >> C[i][j])
			DP[i][j] |= (DP[i - 1][j] << C[i][j]) | (DP[i - 1][j] >> C[i][j])

	ans = INF
	for i in range(25601):
		if DP[-1][-1] & (1 << i) == (1 << i):
			ans = min(ans, abs(diff - i))

	print(ans)

if __name__ == '__main__':
	main()

Buggy python submission (verdict: Runtime Error):
#設定
import sys
input = sys.stdin.buffer.readline

#ライブラリインポート
from collections import defaultdict

#入力受け取り
def getlist():
	return list(map(int, input().split()))

#処理内容
def main():
	H, W = getlist()
	A = []
	for i in range(H):
		a = getlist()
		A.append(a)
	B = []
	for i in range(H):
		b = getlist()
		B.append(b)

	for i in range(H):
		for j in range(W):
			A[i][j] -= B[i][j]

	DP = [[[0] * 12801 for i in range(W)] for j in range(H)]
	DP[0][0][A[0][0] + 6400] = 1
	for i in range(H):
		for j in range(W):
			for k in range(12801):
				if DP[i][j][k] == 1:
					if j < W - 1:
						DP[i][j + 1][k + A[i][j + 1]] = 1
						DP[i][j + 1][k - A[i][j + 1]] = 1
					if i < H - 1:
						DP[i + 1][j][k + A[i + 1][j]] = 1
						DP[i + 1][j][k - A[i + 1][j]] = 1

	ans = 1000000
	for i in range(12801):
		if DP[H - 1][W - 1][i] == 1:
			ans = min(ans, abs(6400 - i))
	print(ans)

if __name__ == '__main__':
	main()

Fixed submission:
import sys; input = sys.stdin.buffer.readline
from collections import defaultdict
con = 10 ** 9 + 7; INF = float("inf")

def getlist():
	return list(map(int, input().split()))

#処理内容
def main():
	H, W = getlist()
	A = []
	for i in range(H):
		a = getlist()
		A.append(a)
	B = []
	for i in range(H):
		b = getlist()
		B.append(b)

	C = [[None] * W for i in range(H)]
	for i in range(H):
		for j in range(W):
			C[i][j] = abs(A[i][j] - B[i][j])

	# print(C)
	diff = 12800
	DP = [[0] * W for i in range(H)]
	DP[0][0] = (1 << (diff + C[0][0])) | (1 << (diff - C[0][0]))
	for i in range(1, W):
		DP[0][i] = (DP[0][i - 1] << C[0][i]) | (DP[0][i - 1] >> C[0][i])
	for i in range(1, H):
		DP[i][0] = (DP[i - 1][0] << C[i][0]) | (DP[i - 1][0] >> C[i][0])

	for i in range(1, H):
		for j in range(W):
			DP[i][j] |= (DP[i][j - 1] << C[i][j]) | (DP[i][j - 1] >> C[i][j])
			DP[i][j] |= (DP[i - 1][j] << C[i][j]) | (DP[i - 1][j] >> C[i][j])

	ans = INF
	for i in range(25601):
		if DP[-1][-1] & (1 << i) == (1 << i):
			ans = min(ans, abs(diff - i))

	print(ans)

if __name__ == '__main__':
	main()