Buggy python submission (verdict: Time Limit Exceeded):
def p_e():
    h, w = map(int, input().split())
    t = [list(map(int, input().split())) for _ in range(h)]
    m = 0
    for i in range(h):
        *b, = map(int, input().split())
        for j, e in enumerate(b):
            t[i][j] = abs(t[i][j] - e)
            if m < abs(t[i][j] - e):
                m = abs(t[i][j] - e)

    # dp[i][j][k]: (i,j)でkになるかどうかbool値
    bool_width = 6400
    dp = [[[False] * bool_width for _ in range(w)] for _ in range(h)]
    for i in range(h):
        for j in range(w):
            if i == j == 0:
                dp[i][j][t[i][j]] = True
                continue
            for k in range(bool_width):
                if i > 0:
                    if abs(k + t[i][j]) < bool_width:
                        dp[i][j][k] |= dp[i - 1][j][abs(k + t[i][j])]
                    if abs(k - t[i][j]) < bool_width:
                        dp[i][j][k] |= dp[i - 1][j][abs(k - t[i][j])]
                if j > 0:
                    if abs(k + t[i][j]) < bool_width:
                        dp[i][j][k] |= dp[i][j - 1][abs(k + t[i][j])]
                    if abs(k - t[i][j]) < bool_width:
                        dp[i][j][k] |= dp[i][j - 1][abs(k - t[i][j])]
    for i, e in enumerate(dp[-1][-1]):
        if e:
            print(i)
            break
            
p_e()

Fixed submission:
def p_e():
    from itertools import product
    h, w = map(int, input().split())
    t1 = [list(map(int, input().split())) for _ in range(h)]
    t2 = [list(map(int, input().split())) for _ in range(h)]

    # pythonでbitsetを用いる->boolのDPで2進数の1をTrue, 0をFalseとして扱う
    # 右にxシフト = その値にx足した値    (10001)<<4 -> (100010000)
    m = 160 * 80
    dp = [[0] * w for _ in range(h)]
    dp[0][0] = 1 << m
    for i, j in product(range(h), range(w)):
        v = abs(t1[i][j] - t2[i][j])
        if i > 0:
            dp[i][j] |= dp[i - 1][j]
        if j > 0:
            dp[i][j] |= dp[i][j - 1]
        dp[i][j] = (dp[i][j] << v) | (dp[i][j] >> v)

    ans = m
    for i in range(m * 2):
        if dp[h - 1][w - 1] & (1 << i) > 0:
            ans = min(ans, abs(m - i))
    print(ans)
    
p_e()

Buggy python submission (verdict: Time Limit Exceeded):
def p_e():
    h, w = map(int, input().split())
    t = [list(map(int, input().split())) for _ in range(h)]
    m = 0
    for i in range(h):
        *b, = map(int, input().split())
        for j, e in enumerate(b):
            t[i][j] = abs(t[i][j] - e)
            if m < abs(t[i][j] - e):
                m = abs(t[i][j] - e)

    # dp[i][j][k]: (i,j)でkになるかどうかbool値
    bool_width = m * (h + w - 1)
    dp = [[[False] * bool_width for _ in range(w)] for _ in range(h)]
    for i in range(h):
        for j in range(w):
            if i == j == 0:
                dp[i][j][t[i][j]] = True
                continue
            for k in range(bool_width):
                if i > 0:
                    if abs(k + t[i][j]) < bool_width:
                        dp[i][j][k] |= dp[i - 1][j][abs(k + t[i][j])]
                    if abs(k - t[i][j]) < bool_width:
                        dp[i][j][k] |= dp[i - 1][j][abs(k - t[i][j])]
                if j > 0:
                    if abs(k + t[i][j]) < bool_width:
                        dp[i][j][k] |= dp[i][j - 1][abs(k + t[i][j])]
                    if abs(k - t[i][j]) < bool_width:
                        dp[i][j][k] |= dp[i][j - 1][abs(k - t[i][j])]
    for i, e in enumerate(dp[-1][-1]):
        if e:
            print(i)
            break
            
p_e()

Fixed submission:
def p_e():
    from itertools import product
    h, w = map(int, input().split())
    t1 = [list(map(int, input().split())) for _ in range(h)]
    t2 = [list(map(int, input().split())) for _ in range(h)]

    # pythonでbitsetを用いる->boolのDPで2進数の1をTrue, 0をFalseとして扱う
    # 右にxシフト = その値にx足した値    (10001)<<4 -> (100010000)
    m = 160 * 80
    dp = [[0] * w for _ in range(h)]
    dp[0][0] = 1 << m
    for i, j in product(range(h), range(w)):
        v = abs(t1[i][j] - t2[i][j])
        if i > 0:
            dp[i][j] |= dp[i - 1][j]
        if j > 0:
            dp[i][j] |= dp[i][j - 1]
        dp[i][j] = (dp[i][j] << v) | (dp[i][j] >> v)

    ans = m
    for i in range(m * 2):
        if dp[h - 1][w - 1] & (1 << i) > 0:
            ans = min(ans, abs(m - i))
    print(ans)
    
p_e()