Buggy python submission (verdict: Time Limit Exceeded):
# coding: utf-8
# Your code here!
import sys
read = sys.stdin.read
readline = sys.stdin.readline 
readlines = sys.stdin.readlines

#n = int(input())
h,w = [int(i) for i in readline().split()]

a = [[int(i) for i in readline().split()] for _ in range(h)]
b = [[int(i) for i in readline().split()] for _ in range(h)]


dp = [set() for _ in range(w)]
dp[0] = set([0])

#print(dp)
for i in range(h):
    ndp = [set() for _ in range(w)]
    for j in range(w):
        v = abs(a[i][j] - b[i][j])
        #print(v)
        s1 = set(c+v for c in dp[j] if c+v <= 6400)
        s2 = set(abs(c-v) for c in dp[j] if c >= v)
        if j:
            s3 = set(c+v for c in ndp[j-1] if c+v <= 6400)
            s4 = set(abs(c-v) for c in ndp[j-1])
            ndp[j] = s1|s2|s3|s4
        else:
            ndp[j] = s1|s2
            
    dp = ndp
    #print(dp)
    

print(min(dp[j]))














Fixed submission:

# coding: utf-8
# Your code here!
import sys
read = sys.stdin.read
readline = sys.stdin.readline 
readlines = sys.stdin.readlines

#n = int(input())
h,w = [int(i) for i in readline().split()]

a = [[int(i) for i in readline().split()] for _ in range(h)]
b = [[int(i) for i in readline().split()] for _ in range(h)]


dp = [[0] for _ in range(w)]
dp[0][0] = 1

#print(dp)
N = 6401
for i in range(h):
    ndp = [[0]*N for _ in range(w)]
    for j in range(w):
        v = abs(a[i][j] - b[i][j])
        #print(v)
        for ii,c in enumerate(dp[j]):
            if ii+v < N:
                ndp[j][abs(ii+v)] |= c
            ndp[j][abs(ii-v)] |= c
        if j:
            for ii,c in enumerate(ndp[j-1]):
                if ii+v < N:
                    ndp[j][abs(ii+v)] |= c
                ndp[j][abs(ii-v)] |= c

    dp = ndp
    #print(dp)
    
c = [i for i,c in enumerate(dp[j]) if c]

#print(c)
print(min(c))

Buggy python submission (verdict: Time Limit Exceeded):

# coding: utf-8
# Your code here!
import sys
read = sys.stdin.read
readline = sys.stdin.readline 
readlines = sys.stdin.readlines

#n = int(input())
h,w = [int(i) for i in readline().split()]

a = [[int(i) for i in readline().split()] for _ in range(h)]
b = [[int(i) for i in readline().split()] for _ in range(h)]


dp = [set() for _ in range(w)]
dp[0] = set([0])

#print(dp)
for i in range(h):
    ndp = [set() for _ in range(w)]
    for j in range(w):
        v = a[i][j] - b[i][j]
        #print(v)
        for c in dp[j]:
            ndp[j].add(abs(c+v))
            ndp[j].add(abs(c-v))
        if j:
            for c in ndp[j-1]:
                ndp[j].add(abs(c+v))
                ndp[j].add(abs(c-v))

    dp = ndp
    #print(dp)
    

print(min(dp[j]))














Fixed submission:

# coding: utf-8
# Your code here!
import sys
read = sys.stdin.read
readline = sys.stdin.readline 
readlines = sys.stdin.readlines

#n = int(input())
h,w = [int(i) for i in readline().split()]

a = [[int(i) for i in readline().split()] for _ in range(h)]
b = [[int(i) for i in readline().split()] for _ in range(h)]


dp = [[0] for _ in range(w)]
dp[0][0] = 1

#print(dp)
N = 6401
for i in range(h):
    ndp = [[0]*N for _ in range(w)]
    for j in range(w):
        v = abs(a[i][j] - b[i][j])
        #print(v)
        for ii,c in enumerate(dp[j]):
            if ii+v < N:
                ndp[j][abs(ii+v)] |= c
            ndp[j][abs(ii-v)] |= c
        if j:
            for ii,c in enumerate(ndp[j-1]):
                if ii+v < N:
                    ndp[j][abs(ii+v)] |= c
                ndp[j][abs(ii-v)] |= c

    dp = ndp
    #print(dp)
    
c = [i for i,c in enumerate(dp[j]) if c]

#print(c)
print(min(c))

Buggy python submission (verdict: Time Limit Exceeded):

# coding: utf-8
# Your code here!
import sys
read = sys.stdin.read
readline = sys.stdin.readline 
readlines = sys.stdin.readlines

#n = int(input())
h,w = [int(i) for i in readline().split()]

a = [[int(i) for i in readline().split()] for _ in range(h)]
b = [[int(i) for i in readline().split()] for _ in range(h)]


dp = [set() for _ in range(w)]
dp[0] = set([0])

#print(dp)
for i in range(h):
    ndp = [set() for _ in range(w)]
    for j in range(w):
        v = a[i][j] - b[i][j]
        #print(v)
        for c in dp[j]: 
            ndp[j].add(c+v)
            ndp[j].add(c-v)
        if j:
            for c in ndp[j-1]:
                ndp[j].add(c+v)
                ndp[j].add(c-v)

    dp = ndp
    #print(dp)
    

print(min(map(abs, dp[j])))














Fixed submission:

# coding: utf-8
# Your code here!
import sys
read = sys.stdin.read
readline = sys.stdin.readline 
readlines = sys.stdin.readlines

#n = int(input())
h,w = [int(i) for i in readline().split()]

a = [[int(i) for i in readline().split()] for _ in range(h)]
b = [[int(i) for i in readline().split()] for _ in range(h)]


dp = [[0] for _ in range(w)]
dp[0][0] = 1

#print(dp)
N = 6401
for i in range(h):
    ndp = [[0]*N for _ in range(w)]
    for j in range(w):
        v = abs(a[i][j] - b[i][j])
        #print(v)
        for ii,c in enumerate(dp[j]):
            if ii+v < N:
                ndp[j][abs(ii+v)] |= c
            ndp[j][abs(ii-v)] |= c
        if j:
            for ii,c in enumerate(ndp[j-1]):
                if ii+v < N:
                    ndp[j][abs(ii+v)] |= c
                ndp[j][abs(ii-v)] |= c

    dp = ndp
    #print(dp)
    
c = [i for i,c in enumerate(dp[j]) if c]

#print(c)
print(min(c))