Buggy python submission (verdict: Time Limit Exceeded):
import sys

sys.setrecursionlimit(10 ** 6)
int1 = lambda x: int(x) - 1
p2D = lambda x: print(*x, sep="\n")
def MI(): return map(int, sys.stdin.readline().split())
def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(rows_number): return [LI() for _ in range(rows_number)]

def main():
    inf = 10 ** 16
    h, w = MI()
    aa = LLI(h)
    bb = LLI(h)
    cc = [[a - b for a, b in zip(ar, br)] for ar, br in zip(aa, bb)]
    dp = [[set() for _ in range(w)] for _ in range(h)]
    dp0 = dp[0]
    dp0[0].add(abs(cc[0][0]))
    for j in range(1, w):
        c = cc[0][j]
        for a in dp0[j - 1]:
            dp0[j].add(abs(a + c))
            dp0[j].add(abs(a - c))
    for i in range(1, h):
        c = cc[i][0]
        for a in dp[i - 1][0]:
            dp[i][0].add(abs(a + c))
            dp[i][0].add(abs(a - c))
    for i in range(1, h):
        dpi=dp[i]
        dpi1=dp[i-1]
        cci=cc[i]
        for j in range(1, w):
            c = cci[j]
            for a in dpi1[j]:
                dpi[j].add(abs(a + c))
                dpi[j].add(abs(a - c))
            for a in dpi[j - 1]:
                dpi[j].add(abs(a + c))
                dpi[j].add(abs(a - c))
    print(min(dp[h-1][w-1]))
main()


Fixed submission:
import sys

sys.setrecursionlimit(10 ** 6)
int1 = lambda x: int(x) - 1
p2D = lambda x: print(*x, sep="\n")
def MI(): return map(int, sys.stdin.readline().split())
def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(rows_number): return [LI() for _ in range(rows_number)]

def bin_out(aa):
    bb = [format(a, "b") for a in aa]
    print(bb)

def main():
    h, w = MI()
    aa = LLI(h)
    bb = LLI(h)
    max_val=6400
    zero = 1 << max_val
    dp = [0] * w
    dp[0] = zero
    #bin_out(dp)
    for i, (ar, br) in enumerate(zip(aa, bb)):
        for j, (a, b) in enumerate(zip(ar, br)):
            d = abs(a - b)
            if j > 0: dp[j] |= dp[j - 1]
            dp[j] = dp[j] << d | dp[j] >> d
        #bin_out(dp)
    goal = dp[-1]
    for ans in range(max_val + 1):
        if goal & zero << ans or goal & zero >> ans:
            print(ans)
            break

main()

Buggy python submission (verdict: Time Limit Exceeded):
import sys

sys.setrecursionlimit(10 ** 6)
int1 = lambda x: int(x) - 1
p2D = lambda x: print(*x, sep="\n")
def MI(): return map(int, sys.stdin.readline().split())
def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(rows_number): return [LI() for _ in range(rows_number)]

def main():
    inf = 10 ** 16
    h, w = MI()
    aa = LLI(h)
    bb = LLI(h)
    cc = [[a - b for a, b in zip(ar, br)] for ar, br in zip(aa, bb)]
    dp = [[set() for _ in range(w)] for _ in range(h)]
    dp0 = dp[0]
    dp0[0].add(abs(cc[0][0]))
    for j in range(1, w):
        c = cc[0][j]
        for a in dp0[j - 1]:
            dp0[j].add(abs(a + c))
            dp0[j].add(abs(a - c))
    for i in range(1, h):
        c = cc[i][0]
        for a in dp[i - 1][0]:
            dp[i][0].add(abs(a + c))
            dp[i][0].add(abs(a - c))
    for i in range(1, h):
        dpi=dp[i]
        dpi1=dp[i-1]
        cci=cc[i]
        for j in range(1, w):
            c = cci[j]
            for a in dpi1[j]:
                dpi[j].add(abs(a + c))
                dpi[j].add(abs(a - c))
            for a in dpi[j - 1]:
                dpi[j].add(abs(a + c))
                dpi[j].add(abs(a - c))
    print(min(dp[h-1][w-1]))
main()


Fixed submission:
import sys

sys.setrecursionlimit(10 ** 6)
int1 = lambda x: int(x) - 1
p2D = lambda x: print(*x, sep="\n")
def MI(): return map(int, sys.stdin.readline().split())
def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(rows_number): return [LI() for _ in range(rows_number)]

def bin_out(aa):
    bb = [format(a, "b") for a in aa]
    print(bb)

def main():
    h, w = MI()
    aa = LLI(h)
    bb = LLI(h)
    max_val=6400
    zero = 1 << max_val
    dp = [0] * w
    dp[0] = zero
    #bin_out(dp)
    for i, (ar, br) in enumerate(zip(aa, bb)):
        for j, (a, b) in enumerate(zip(ar, br)):
            d = abs(a - b)
            if j > 0: dp[j] |= dp[j - 1]
            dp[j] = dp[j] << d | dp[j] >> d
        #bin_out(dp)
    goal = dp[-1]
    for ans in range(max_val + 1):
        if goal & zero << ans or goal & zero >> ans:
            print(ans)
            break

main()

Buggy python submission (verdict: Time Limit Exceeded):
import sys

sys.setrecursionlimit(10 ** 6)
int1 = lambda x: int(x) - 1
p2D = lambda x: print(*x, sep="\n")
def MI(): return map(int, sys.stdin.readline().split())
def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(rows_number): return [LI() for _ in range(rows_number)]

def main():
    def dfs(i=0, j=0, s=-1):
        if s==-1:s=cc[0][0]
        if (i, j) == (h - 1, w - 1):
            return s
        res = inf
        for di, dj in [(1, 0), (0, 1)]:
            ni, nj = i + di, j + dj
            if ni == h or nj == w: continue
            res = min(res, abs(dfs(ni, nj, s + cc[ni][nj])))
            res = min(res, abs(dfs(ni, nj, s - cc[ni][nj])))
        return res

    inf = 10 ** 16
    h, w = MI()
    aa = LLI(h)
    bb = LLI(h)
    cc = [[a - b for a, b in zip(ar, br)] for ar, br in zip(aa, bb)]
    #p2D(cc)
    print(dfs())
main()


Fixed submission:
import sys

sys.setrecursionlimit(10 ** 6)
int1 = lambda x: int(x) - 1
p2D = lambda x: print(*x, sep="\n")
def MI(): return map(int, sys.stdin.readline().split())
def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(rows_number): return [LI() for _ in range(rows_number)]

def bin_out(aa):
    bb = [format(a, "b") for a in aa]
    print(bb)

def main():
    h, w = MI()
    aa = LLI(h)
    bb = LLI(h)
    max_val=6400
    zero = 1 << max_val
    dp = [0] * w
    dp[0] = zero
    #bin_out(dp)
    for i, (ar, br) in enumerate(zip(aa, bb)):
        for j, (a, b) in enumerate(zip(ar, br)):
            d = abs(a - b)
            if j > 0: dp[j] |= dp[j - 1]
            dp[j] = dp[j] << d | dp[j] >> d
        #bin_out(dp)
    goal = dp[-1]
    for ans in range(max_val + 1):
        if goal & zero << ans or goal & zero >> ans:
            print(ans)
            break

main()