Buggy python submission (verdict: Time Limit Exceeded):
import sys
input = sys.stdin.readline
def f():
    h,w=[int(j) for j in input().split()]
    a=[]
    b=[]
    for i in range(h):
        a.append([int(j) for j in input().split()])
    for i in range(h):
        b.append([int(j) for j in input().split()])
    l=[[] for i in range(h)]
    for i in range(h):
        for j in range(w):
            l[i].append(abs(a[i][j]-b[i][j]))
    ans=[[set() for j in range(w)] for i in range(h)]
    ans[0][0].add(l[0][0])
    for i in range(h):
        for j in range(w):
            for k in ans[i][j]:
                if i+1<h:
                    ans[i+1][j].add(k+l[i+1][j])
                    ans[i+1][j].add(k-l[i+1][j])
                if j+1<w:
                    ans[i][j+1].add(k+l[i][j+1])
                    ans[i][j+1].add(k-l[i][j+1])
    a=10**18
    for i in ans[h-1][w-1]:
        a=min(abs(i),a)
    print(a)

f()


Fixed submission:
import sys
import numpy as np
input = sys.stdin.readline
h,w=[int(j) for j in input().split()]
a=[]
b=[]
a=[[int(j) for j in input().split()] for i in range(h)]
b=[[int(j) for j in input().split()] for i in range(h)]
x=(h+w)*80
l=2*x+1
dp=[[0]*w for i in range(h)]
dp[0][0]=np.zeros(l,np.bool)
d=abs(a[0][0]-b[0][0])
dp[0][0][x+d]=1
for i in range(h):
    for j,(s,t) in enumerate(zip(a[i],b[i])):
        if i==j==0:
            continue
        d=abs(s-t)
        p=np.zeros(l,np.bool)
        if i!=0:
            p[d:]|=dp[i-1][j][:l-d]
            p[:l-d]|=dp[i-1][j][d:]
        if j!=0:
            p[d:]|=dp[i][j-1][:l-d]
            p[:l-d]|=dp[i][j-1][d:]
        dp[i][j]=p

ans=np.abs(np.where(dp[-1][-1])[0]-x).min()
print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
h,w=[int(j) for j in input().split()]
a=[]
b=[]
for i in range(h):
    a.append([int(j) for j in input().split()])
for i in range(h):
    b.append([int(j) for j in input().split()])
l=[[] for i in range(h)]
for i in range(h):
    for j in range(w):
        l[i].append(abs(a[i][j]-b[i][j]))
ans=[[set() for j in range(w)] for i in range(h)]
ans[0][0].add(l[0][0])
for i in range(h):
    for j in range(w):
        for k in ans[i][j]:
            if i+1<h:
                ans[i+1][j].add(k+l[i+1][j])
                ans[i+1][j].add(k-l[i+1][j])
            if j+1<w:
                ans[i][j+1].add(k+l[i][j+1])
                ans[i][j+1].add(k-l[i][j+1])
a=10**18
for i in ans[h-1][w-1]:
    a=min(abs(i),a)
print(a)

Fixed submission:
import sys
import numpy as np
input = sys.stdin.readline
h,w=[int(j) for j in input().split()]
a=[]
b=[]
a=[[int(j) for j in input().split()] for i in range(h)]
b=[[int(j) for j in input().split()] for i in range(h)]
x=(h+w)*80
l=2*x+1
dp=[[0]*w for i in range(h)]
dp[0][0]=np.zeros(l,np.bool)
d=abs(a[0][0]-b[0][0])
dp[0][0][x+d]=1
for i in range(h):
    for j,(s,t) in enumerate(zip(a[i],b[i])):
        if i==j==0:
            continue
        d=abs(s-t)
        p=np.zeros(l,np.bool)
        if i!=0:
            p[d:]|=dp[i-1][j][:l-d]
            p[:l-d]|=dp[i-1][j][d:]
        if j!=0:
            p[d:]|=dp[i][j-1][:l-d]
            p[:l-d]|=dp[i][j-1][d:]
        dp[i][j]=p

ans=np.abs(np.where(dp[-1][-1])[0]-x).min()
print(ans)