Buggy python submission (verdict: Time Limit Exceeded):
# -*- coding: utf-8 -*-

import sys

def input(): return sys.stdin.readline().strip()
def list2d(a, b, c): return [[c] * b for i in range(a)]
def list3d(a, b, c, d): return [[[d] * c for j in range(b)] for i in range(a)]
def list4d(a, b, c, d, e): return [[[[e] * d for j in range(c)] for j in range(b)] for i in range(a)]
def ceil(x, y=1): return int(-(-x // y))
def INT(): return int(input())
def MAP(): return map(int, input().split())
def LIST(N=None): return list(MAP()) if N is None else [INT() for i in range(N)]
def Yes(): print('Yes')
def No(): print('No')
def YES(): print('YES')
def NO(): print('NO')
sys.setrecursionlimit(10 ** 9)
INF = 10 ** 18
MOD = 10 ** 9 + 7

def build_grid(H, W, intv, _type, space=True, padding=False):
    # 入力がスペース区切りかどうか
    if space:
        _input = lambda: input().split()
    else:
        _input = lambda: input()
    _list = lambda: list(map(_type, _input()))
    # 余白の有無
    if padding:
        offset = 1
    else:
        offset = 0
    grid = list2d(H+offset*2, W+offset*2, intv)
    for i in range(offset, H+offset):
        row = _list()
        for j in range(offset, W+offset):
            grid[i][j] = row[j-offset]
    return grid

H, W = MAP()
MAXV = 160 * 80

grid1 =build_grid(H, W, 0, int)
grid2 =build_grid(H, W, 0, int)
grid = list2d(H+1, W+1, 0)
for i in range(H):
    for j in range(W):
        grid[i][j] = abs(grid1[i][j]-grid2[i][j])

# dp[i][j][k] := グリッド(i, j)に数値kで到達可能かどうか
dp = list3d(H+1, W+1, MAXV+1, 0)
dp[0][0][0] = 1
for i in range(H):
    for j in range(W):
        v = grid[i][j]
        for k in range(MAXV+1):
            # 枝刈り
            if (i+j+1) * 80 < k:
                break
            # 上からの遷移
            dp[i+1][j][abs(k-v)] |= dp[i][j][k]
            if k+v <= MAXV:
                dp[i+1][j][k+v] |= dp[i][j][k]
            # 左からの遷移
            dp[i][j+1][abs(k-v)] |= dp[i][j][k]
            if k+v <= MAXV:
                dp[i][j+1][k+v] |= dp[i][j][k]
ans = INF
for k in range(MAXV+1):
    if dp[H][W-1][k]:
        ans = min(ans, k)
    if dp[H-1][W][k]:
        ans = min(ans, k)
print(ans)


Fixed submission:
# -*- coding: utf-8 -*-

import sys

def input(): return sys.stdin.readline().strip()
def list2d(a, b, c): return [[c] * b for i in range(a)]
def list3d(a, b, c, d): return [[[d] * c for j in range(b)] for i in range(a)]
def list4d(a, b, c, d, e): return [[[[e] * d for j in range(c)] for j in range(b)] for i in range(a)]
def ceil(x, y=1): return int(-(-x // y))
def INT(): return int(input())
def MAP(): return map(int, input().split())
def LIST(N=None): return list(MAP()) if N is None else [INT() for i in range(N)]
def Yes(): print('Yes')
def No(): print('No')
def YES(): print('YES')
def NO(): print('NO')
sys.setrecursionlimit(10 ** 9)
INF = 10 ** 18
MOD = 10 ** 9 + 7

def build_grid(H, W, intv, _type, space=True, padding=False):
    # 入力がスペース区切りかどうか
    if space:
        _input = lambda: input().split()
    else:
        _input = lambda: input()
    _list = lambda: list(map(_type, _input()))
    # 余白の有無
    if padding:
        offset = 1
    else:
        offset = 0
    grid = list2d(H+offset*2, W+offset*2, intv)
    for i in range(offset, H+offset):
        row = _list()
        for j in range(offset, W+offset):
            grid[i][j] = row[j-offset]
    return grid

H, W = MAP()
MAXV = 160 * 80

grid1 =build_grid(H, W, 0, int)
grid2 =build_grid(H, W, 0, int)
grid = list2d(H+1, W+1, 0)
for i in range(H):
    for j in range(W):
        grid[i+1][j+1] = abs(grid1[i][j]-grid2[i][j])

dp = list2d(H+1, W+1, 0)

dp[1][1] = (1<<MAXV-grid[1][1]) | (1<<MAXV+grid[1][1])
for i in range(1, H+1):
    for j in range(1, W+1):
        v = grid[i][j]
        dp[i][j] |= dp[i-1][j] << v
        dp[i][j] |= dp[i-1][j] >> v
        dp[i][j] |= dp[i][j-1] << v
        dp[i][j] |= dp[i][j-1] >> v
ans = INF
S = dp[H][W] >> MAXV
for k in range(MAXV+1):
    if S & (1<<k):
        ans = min(ans, k)
print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
# -*- coding: utf-8 -*-

def main():
    import sys

    def input(): return sys.stdin.readline().strip()
    def list2d(a, b, c): return [[c] * b for i in range(a)]
    def list3d(a, b, c, d): return [[[d] * c for j in range(b)] for i in range(a)]
    def list4d(a, b, c, d, e): return [[[[e] * d for j in range(c)] for j in range(b)] for i in range(a)]
    def ceil(x, y=1): return int(-(-x // y))
    def INT(): return int(input())
    def MAP(): return map(int, input().split())
    def LIST(N=None): return list(MAP()) if N is None else [INT() for i in range(N)]
    def Yes(): print('Yes')
    def No(): print('No')
    def YES(): print('YES')
    def NO(): print('NO')
    sys.setrecursionlimit(10 ** 9)
    INF = 10 ** 18
    MOD = 10 ** 9 + 7

    def build_grid(H, W, intv, _type, space=True, padding=False):
        # 入力がスペース区切りかどうか
        if space:
            _input = lambda: input().split()
        else:
            _input = lambda: input()
        _list = lambda: list(map(_type, _input()))
        # 余白の有無
        if padding:
            offset = 1
        else:
            offset = 0
        grid = list2d(H+offset*2, W+offset*2, intv)
        for i in range(offset, H+offset):
            row = _list()
            for j in range(offset, W+offset):
                grid[i][j] = row[j-offset]
        return grid

    H, W = MAP()
    MAXV = 160 * 80

    grid1 =build_grid(H, W, 0, int)
    grid2 =build_grid(H, W, 0, int)
    grid = list2d(H+1, W+1, 0)
    for i in range(H):
        for j in range(W):
            grid[i+1][j+1] = abs(grid1[i][j]-grid2[i][j])

    # dp[i][j][k] := グリッド(i, j)に数値kで到達可能かどうか
    dp = list3d(H+1, W+1, MAXV+1, 0)
    dp[1][1][grid[1][1]] = 1
    for i in range(1, H+1):
        for j in range(1, W+1):
            v = grid[i][j]
            for k in range(MAXV+1):
                # 上からの遷移
                dp[i][j][k] |= dp[i-1][j][abs(k-v)]
                if k+v <= MAXV:
                    dp[i][j][k] |= dp[i-1][j][k+v]
                # 左からの遷移
                dp[i][j][k] |= dp[i][j-1][abs(k-v)]
                if k+v <= MAXV:
                    dp[i][j][k] |= dp[i][j-1][k+v]
    ans = INF
    for k in range(MAXV+1):
        if dp[H][W][k]:
            ans = min(ans, k)
    print(ans)
main()


Fixed submission:
# -*- coding: utf-8 -*-

import sys

def input(): return sys.stdin.readline().strip()
def list2d(a, b, c): return [[c] * b for i in range(a)]
def list3d(a, b, c, d): return [[[d] * c for j in range(b)] for i in range(a)]
def list4d(a, b, c, d, e): return [[[[e] * d for j in range(c)] for j in range(b)] for i in range(a)]
def ceil(x, y=1): return int(-(-x // y))
def INT(): return int(input())
def MAP(): return map(int, input().split())
def LIST(N=None): return list(MAP()) if N is None else [INT() for i in range(N)]
def Yes(): print('Yes')
def No(): print('No')
def YES(): print('YES')
def NO(): print('NO')
sys.setrecursionlimit(10 ** 9)
INF = 10 ** 18
MOD = 10 ** 9 + 7

def build_grid(H, W, intv, _type, space=True, padding=False):
    # 入力がスペース区切りかどうか
    if space:
        _input = lambda: input().split()
    else:
        _input = lambda: input()
    _list = lambda: list(map(_type, _input()))
    # 余白の有無
    if padding:
        offset = 1
    else:
        offset = 0
    grid = list2d(H+offset*2, W+offset*2, intv)
    for i in range(offset, H+offset):
        row = _list()
        for j in range(offset, W+offset):
            grid[i][j] = row[j-offset]
    return grid

H, W = MAP()
MAXV = 160 * 80

grid1 =build_grid(H, W, 0, int)
grid2 =build_grid(H, W, 0, int)
grid = list2d(H+1, W+1, 0)
for i in range(H):
    for j in range(W):
        grid[i+1][j+1] = abs(grid1[i][j]-grid2[i][j])

dp = list2d(H+1, W+1, 0)

dp[1][1] = (1<<MAXV-grid[1][1]) | (1<<MAXV+grid[1][1])
for i in range(1, H+1):
    for j in range(1, W+1):
        v = grid[i][j]
        dp[i][j] |= dp[i-1][j] << v
        dp[i][j] |= dp[i-1][j] >> v
        dp[i][j] |= dp[i][j-1] << v
        dp[i][j] |= dp[i][j-1] >> v
ans = INF
S = dp[H][W] >> MAXV
for k in range(MAXV+1):
    if S & (1<<k):
        ans = min(ans, k)
print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
# -*- coding: utf-8 -*-

import sys

def input(): return sys.stdin.readline().strip()
def list2d(a, b, c): return [[c] * b for i in range(a)]
def list3d(a, b, c, d): return [[[d] * c for j in range(b)] for i in range(a)]
def list4d(a, b, c, d, e): return [[[[e] * d for j in range(c)] for j in range(b)] for i in range(a)]
def ceil(x, y=1): return int(-(-x // y))
def INT(): return int(input())
def MAP(): return map(int, input().split())
def LIST(N=None): return list(MAP()) if N is None else [INT() for i in range(N)]
def Yes(): print('Yes')
def No(): print('No')
def YES(): print('YES')
def NO(): print('NO')
sys.setrecursionlimit(10 ** 9)
INF = 10 ** 18
MOD = 10 ** 9 + 7

def build_grid(H, W, intv, _type, space=True, padding=False):
    # 入力がスペース区切りかどうか
    if space:
        _input = lambda: input().split()
    else:
        _input = lambda: input()
    _list = lambda: list(map(_type, _input()))
    # 余白の有無
    if padding:
        offset = 1
    else:
        offset = 0
    grid = list2d(H+offset*2, W+offset*2, intv)
    for i in range(offset, H+offset):
        row = _list()
        for j in range(offset, W+offset):
            grid[i][j] = row[j-offset]
    return grid

H, W = MAP()
MAXV = 160 * 80

grid1 =build_grid(H, W, 0, int)
grid2 =build_grid(H, W, 0, int)
grid = list2d(H+1, W+1, 0)
for i in range(H):
    for j in range(W):
        grid[i][j] = abs(grid1[i][j]-grid2[i][j])

dp = list3d(H+1, W+1, MAXV+1, 0)
dp[0][0][0] = 1
for i in range(H):
    for j in range(W):
        v = grid[i][j]
        for k in range(MAXV+1):
            if (i+j+1) * 80 < k:
                break
            dp[i+1][j][abs(k-v)] |= dp[i][j][k]
            if k+v <= MAXV:
                dp[i+1][j][k+v] |= dp[i][j][k]
            dp[i][j+1][abs(k-v)] |= dp[i][j][k]
            if k+v <= MAXV:
                dp[i][j+1][k+v] |= dp[i][j][k]
ans = INF
for k in range(MAXV+1):
    if dp[H][W-1][k]:
        ans = min(ans, k)
    if dp[H-1][W][k]:
        ans = min(ans, k)
print(ans)


Fixed submission:
# -*- coding: utf-8 -*-

import sys

def input(): return sys.stdin.readline().strip()
def list2d(a, b, c): return [[c] * b for i in range(a)]
def list3d(a, b, c, d): return [[[d] * c for j in range(b)] for i in range(a)]
def list4d(a, b, c, d, e): return [[[[e] * d for j in range(c)] for j in range(b)] for i in range(a)]
def ceil(x, y=1): return int(-(-x // y))
def INT(): return int(input())
def MAP(): return map(int, input().split())
def LIST(N=None): return list(MAP()) if N is None else [INT() for i in range(N)]
def Yes(): print('Yes')
def No(): print('No')
def YES(): print('YES')
def NO(): print('NO')
sys.setrecursionlimit(10 ** 9)
INF = 10 ** 18
MOD = 10 ** 9 + 7

def build_grid(H, W, intv, _type, space=True, padding=False):
    # 入力がスペース区切りかどうか
    if space:
        _input = lambda: input().split()
    else:
        _input = lambda: input()
    _list = lambda: list(map(_type, _input()))
    # 余白の有無
    if padding:
        offset = 1
    else:
        offset = 0
    grid = list2d(H+offset*2, W+offset*2, intv)
    for i in range(offset, H+offset):
        row = _list()
        for j in range(offset, W+offset):
            grid[i][j] = row[j-offset]
    return grid

H, W = MAP()
MAXV = 160 * 80

grid1 =build_grid(H, W, 0, int)
grid2 =build_grid(H, W, 0, int)
grid = list2d(H+1, W+1, 0)
for i in range(H):
    for j in range(W):
        grid[i+1][j+1] = abs(grid1[i][j]-grid2[i][j])

dp = list2d(H+1, W+1, 0)

dp[1][1] = (1<<MAXV-grid[1][1]) | (1<<MAXV+grid[1][1])
for i in range(1, H+1):
    for j in range(1, W+1):
        v = grid[i][j]
        dp[i][j] |= dp[i-1][j] << v
        dp[i][j] |= dp[i-1][j] >> v
        dp[i][j] |= dp[i][j-1] << v
        dp[i][j] |= dp[i][j-1] >> v
ans = INF
S = dp[H][W] >> MAXV
for k in range(MAXV+1):
    if S & (1<<k):
        ans = min(ans, k)
print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
# -*- coding: utf-8 -*-

import sys

def input(): return sys.stdin.readline().strip()
def list2d(a, b, c): return [[c] * b for i in range(a)]
def list3d(a, b, c, d): return [[[d] * c for j in range(b)] for i in range(a)]
def list4d(a, b, c, d, e): return [[[[e] * d for j in range(c)] for j in range(b)] for i in range(a)]
def ceil(x, y=1): return int(-(-x // y))
def INT(): return int(input())
def MAP(): return map(int, input().split())
def LIST(N=None): return list(MAP()) if N is None else [INT() for i in range(N)]
def Yes(): print('Yes')
def No(): print('No')
def YES(): print('YES')
def NO(): print('NO')
sys.setrecursionlimit(10 ** 9)
INF = 10 ** 18
MOD = 10 ** 9 + 7

def build_grid(H, W, intv, _type, space=True, padding=False):
    # 入力がスペース区切りかどうか
    if space:
        _input = lambda: input().split()
    else:
        _input = lambda: input()
    _list = lambda: list(map(_type, _input()))
    # 余白の有無
    if padding:
        offset = 1
    else:
        offset = 0
    grid = list2d(H+offset*2, W+offset*2, intv)
    for i in range(offset, H+offset):
        row = _list()
        for j in range(offset, W+offset):
            grid[i][j] = row[j-offset]
    return grid

H, W = MAP()
MAXV = 80 ** 2

grid1 =build_grid(H, W, 0, int)
grid2 =build_grid(H, W, 0, int)
grid = list2d(H+1, W+1, 0)
for i in range(H):
    for j in range(W):
        grid[i+1][j+1] = abs(grid1[i][j]-grid2[i][j])

dp = list3d(H+1, W+1, MAXV+1, 0)
dp[1][1][grid[1][1]] = 1
for i in range(1, H+1):
    for j in range(1, W+1):
        v = grid[i][j]
        for k in range(MAXV+1):
            dp[i][j][abs(k-v)] |= dp[i-1][j][k]
            if k+v <= MAXV:
                dp[i][j][k+v] |= dp[i-1][j][k]
            dp[i][j][abs(k-v)] |= dp[i][j-1][k]
            if k+v <= MAXV:
                dp[i][j][k+v] |= dp[i][j-1][k]
ans = INF
for k in range(MAXV+1):
    if dp[H][W][k]:
        ans = min(ans, k)
print(ans)


Fixed submission:
# -*- coding: utf-8 -*-

import sys

def input(): return sys.stdin.readline().strip()
def list2d(a, b, c): return [[c] * b for i in range(a)]
def list3d(a, b, c, d): return [[[d] * c for j in range(b)] for i in range(a)]
def list4d(a, b, c, d, e): return [[[[e] * d for j in range(c)] for j in range(b)] for i in range(a)]
def ceil(x, y=1): return int(-(-x // y))
def INT(): return int(input())
def MAP(): return map(int, input().split())
def LIST(N=None): return list(MAP()) if N is None else [INT() for i in range(N)]
def Yes(): print('Yes')
def No(): print('No')
def YES(): print('YES')
def NO(): print('NO')
sys.setrecursionlimit(10 ** 9)
INF = 10 ** 18
MOD = 10 ** 9 + 7

def build_grid(H, W, intv, _type, space=True, padding=False):
    # 入力がスペース区切りかどうか
    if space:
        _input = lambda: input().split()
    else:
        _input = lambda: input()
    _list = lambda: list(map(_type, _input()))
    # 余白の有無
    if padding:
        offset = 1
    else:
        offset = 0
    grid = list2d(H+offset*2, W+offset*2, intv)
    for i in range(offset, H+offset):
        row = _list()
        for j in range(offset, W+offset):
            grid[i][j] = row[j-offset]
    return grid

H, W = MAP()
MAXV = 160 * 80

grid1 =build_grid(H, W, 0, int)
grid2 =build_grid(H, W, 0, int)
grid = list2d(H+1, W+1, 0)
for i in range(H):
    for j in range(W):
        grid[i+1][j+1] = abs(grid1[i][j]-grid2[i][j])

dp = list2d(H+1, W+1, 0)

dp[1][1] = (1<<MAXV-grid[1][1]) | (1<<MAXV+grid[1][1])
for i in range(1, H+1):
    for j in range(1, W+1):
        v = grid[i][j]
        dp[i][j] |= dp[i-1][j] << v
        dp[i][j] |= dp[i-1][j] >> v
        dp[i][j] |= dp[i][j-1] << v
        dp[i][j] |= dp[i][j-1] >> v
ans = INF
S = dp[H][W] >> MAXV
for k in range(MAXV+1):
    if S & (1<<k):
        ans = min(ans, k)
print(ans)