Buggy python submission (verdict: Time Limit Exceeded):
import sys
input = sys.stdin.readline
h, w = map(int, input().split())
a = [list(map(int, input().split())) for _ in range(h)]
b = [list(map(int, input().split())) for _ in range(h)]
m = (h + w - 1) * 80 + 1
dp = [[[False] * m for _ in range(w)] for _ in range(h)]
dp[0][0][abs(b[0][0] - a[0][0])] = True
for i in range(h):
    for j in range(w):
        x = abs(b[i][j] - a[i][j])
        for k in range(m):
            if i > 0:
                if 0 <= abs(x + k) < m:
                    dp[i][j][abs(x + k)] |= dp[i-1][j][k]
                if 0 <= abs(x - k) < m:
                    dp[i][j][abs(x - k)] |= dp[i-1][j][k]
            if j > 0:
                if 0 <= abs(x + k) < m:
                    dp[i][j][abs(x + k)] |= dp[i][j-1][k]
                if 0 <= abs(x - k) < m:
                    dp[i][j][abs(x - k)] |= dp[i][j-1][k]

for i in range(m):
    if dp[h-1][w-1][i]:
        print(i)
        exit()

Fixed submission:
import sys
input = sys.stdin.readline
h, w = map(int, input().split())
a = [list(map(int, input().split())) for _ in range(h)]
b = [list(map(int, input().split())) for _ in range(h)]
ab = [[0] * w for _ in range(h)]
for i in range(h):
    for j in range(w):
        ab[i][j] = abs(a[i][j] - b[i][j])

m = 12800
dp = [[0] * w for _ in range(h)]
dp[0][0] = (1 << (m + ab[0][0])) | (1 << (m - ab[0][0]))
for i in range(h):
    for j in range(w):
        for dx, dy in [(1, 0), (0, 1)]:
            nx, ny = i + dx, j + dy
            if 0 <= nx < h and 0 <= ny < w:
                dp[nx][ny] = dp[nx][ny] | (dp[i][j] << ab[nx][ny])
                dp[nx][ny] = dp[nx][ny] | (dp[i][j] >> ab[nx][ny])

#print(dp[-1][-1])
for i in range(m+1):
    if (dp[h-1][w-1] >> i) & 1:
        ans = m - i

print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
import sys
input = sys.stdin.readline
h, w = map(int, input().split())
a = [list(map(int, input().split())) for _ in range(h)]
b = [list(map(int, input().split())) for _ in range(h)]

dp = [[set() for _ in range(w)] for _ in range(h)]
dp[0][0].add(abs(b[0][0] - a[0][0]))
for i in range(h):
    for j in range(w):
        t = abs(b[i][j] - a[i][j])
        if i > 0:
            for x in dp[i-1][j]:
                dp[i][j].add(abs(x + t))
                dp[i][j].add(abs(x - t))
        if j > 0:
            for x in dp[i][j-1]:
                dp[i][j].add(abs(x + t))
                dp[i][j].add(abs(x - t))

#print(dp)
ans = sorted(list(dp[h-1][w-1]))
print(ans[0])


Fixed submission:
import sys
input = sys.stdin.readline
h, w = map(int, input().split())
a = [list(map(int, input().split())) for _ in range(h)]
b = [list(map(int, input().split())) for _ in range(h)]
ab = [[0] * w for _ in range(h)]
for i in range(h):
    for j in range(w):
        ab[i][j] = abs(a[i][j] - b[i][j])

m = 12800
dp = [[0] * w for _ in range(h)]
dp[0][0] = (1 << (m + ab[0][0])) | (1 << (m - ab[0][0]))
for i in range(h):
    for j in range(w):
        for dx, dy in [(1, 0), (0, 1)]:
            nx, ny = i + dx, j + dy
            if 0 <= nx < h and 0 <= ny < w:
                dp[nx][ny] = dp[nx][ny] | (dp[i][j] << ab[nx][ny])
                dp[nx][ny] = dp[nx][ny] | (dp[i][j] >> ab[nx][ny])

#print(dp[-1][-1])
for i in range(m+1):
    if (dp[h-1][w-1] >> i) & 1:
        ans = m - i

print(ans)