Buggy python submission (verdict: Time Limit Exceeded):
H,W = map(int, input().split())
A=[]
B=[]
for _ in range(H):
    A.append(list(map(int, input().split())))
for _ in range(H):
    B.append(list(map(int, input().split())))
M=[[[] for _ in range(W)] for _ in range(H)]
m=0
for i in range(H):
    for j in range(W):
        M[i][j]=abs(A[i][j]-B[i][j])
        m=max(M[i][j],m)
r=m*(H+W)
dp=[[[False for _ in range(r+1)] for _ in range(W)] for _ in range(H)]
dp[0][0][abs(A[0][0]-B[0][0])]=True
for i in range(H):
    for j in range(W):
        if i==0 and j==0: continue
        for k in range(r+1):
            if i==0:
                if k+M[i][j] <= r:
                    if dp[i][j-1][abs(k-M[i][j])] or dp[i][j-1][k+M[i][j]]:
                        dp[i][j][k]=True
                else:
                    if dp[i][j-1][abs(k-M[i][j])]:
                        dp[i][j][k]=True
            elif j==0:
                if k+M[i][j] <= r:
                    if dp[i-1][j][abs(k-M[i][j])] or dp[i-1][j][k+M[i][j]]:
                        dp[i][j][k]=True
                else:
                    if dp[i-1][j][abs(k-M[i][j])]:
                        dp[i][j][k]=True
            elif k+M[i][j] <= r:
                if dp[i][j-1][abs(k-M[i][j])] or dp[i][j-1][k+M[i][j]] or dp[i-1][j][abs(k-M[i][j])] or dp[i-1][j][k+M[i][j]]:
                    dp[i][j][k]=True
            else:
                if dp[i][j-1][abs(k-M[i][j])] or dp[i-1][j][abs(k-M[i][j])]:
                    dp[i][j][k]=True
for i in range(r+1):
    if dp[H-1][W-1][i]:
        print(i)
        break

Fixed submission:
import numpy as np
import itertools

H,W=map(int,input().split())
A=[list(map(int, input().split())) for _ in range(H*2)]
M=[[abs(A[i][j]-A[H+i][j]) for j in range(W)] for i in range(H)]
m=max(max(j for j in i) for i in M)
r=m*(H+W)+1
dp=np.zeros((H,W,r),dtype='bool')
dp[0][0][M[0][0]]=True
it = itertools.product(range(H),range(W))
next(it)
for h,w in it:
    m=M[h][w]
    dp[h][w][m:] |= dp[h][w-1][:r-m] | dp[h-1][w][:r-m]
    dp[h][w][:r-m] |= dp[h][w-1][m:] | dp[h-1][w][m:]
    dp[h][w][:m] |= dp[h][w-1][m:0:-1] | dp[h-1][w][m:0:-1]

for i in range(r):
    if dp[-1][-1][i]:
        print(i)
        break

Buggy python submission (verdict: Time Limit Exceeded):
H,W = map(int, input().split())
A=[]
B=[]
for _ in range(H):
    A.append(list(map(int, input().split())))
for _ in range(H):
    B.append(list(map(int, input().split())))
M=[[[] for _ in range(W)] for _ in range(H)]
m=0
for i in range(H):
    for j in range(W):
        M[i][j]=abs(A[i][j]-B[i][j])
        m=max(M[i][j],m)
r=m*(H+W)
dp=[[[False for _ in range(r+1)] for _ in range(W)] for _ in range(H)]
dp[0][0][abs(A[0][0]-B[0][0])]=True
for i in range(H):
    for j in range(W):
        if i==0 and j==0: continue
        for k in range(r+1):
            if i==0:
                if k+M[i][j] <= r:
                    if dp[i][j-1][abs(k-M[i][j])] or dp[i][j-1][k+M[i][j]]:
                        dp[i][j][k]=True
                else:
                    if dp[i][j-1][abs(k-M[i][j])]:
                        dp[i][j][k]=True
            elif j==0:
                if k+M[i][j] <= r:
                    if dp[i-1][j][abs(k-M[i][j])] or dp[i-1][j][k+M[i][j]]:
                        dp[i][j][k]=True
                else:
                    if dp[i-1][j][abs(k-M[i][j])]:
                        dp[i][j][k]=True
            elif k+M[i][j] <= r:
                if dp[i][j-1][abs(k-M[i][j])] or dp[i][j-1][k+M[i][j]] or dp[i-1][j][abs(k-M[i][j])] or dp[i-1][j][k+M[i][j]]:
                    dp[i][j][k]=True
            else:
                if dp[i][j-1][abs(k-M[i][j])] or dp[i-1][j][abs(k-M[i][j])]:
                    dp[i][j][k]=True
for i in range(r+1):
    if dp[H-1][W-1][i]:
        print(i)
        break


Fixed submission:
import numpy as np
import itertools

H,W=map(int,input().split())
A=[list(map(int, input().split())) for _ in range(H*2)]
M=[[abs(A[i][j]-A[H+i][j]) for j in range(W)] for i in range(H)]
m=max(max(j for j in i) for i in M)
r=m*(H+W)+1
dp=np.zeros((H,W,r),dtype='bool')
dp[0][0][M[0][0]]=True
it = itertools.product(range(H),range(W))
next(it)
for h,w in it:
    m=M[h][w]
    dp[h][w][m:] |= dp[h][w-1][:r-m] | dp[h-1][w][:r-m]
    dp[h][w][:r-m] |= dp[h][w-1][m:] | dp[h-1][w][m:]
    dp[h][w][:m] |= dp[h][w-1][m:0:-1] | dp[h-1][w][m:0:-1]

for i in range(r):
    if dp[-1][-1][i]:
        print(i)
        break

Buggy python submission (verdict: Runtime Error):
H,W = map(int, input().split())
A=[]
B=[]
for _ in range(H):
    A.append(list(map(int, input().split())))
for _ in range(H):
    B.append(list(map(int, input().split())))
M=[[] for _ in range(W)]
m=0
for i in range(H):
    for j in range(W):
        M[i][j]=abs(A[i][j]-B[i][j])
        m=max(M[i][j],m)
r=m*(H+W)
dp=[[[False for _ in range(r)] for _ in range(W)] for _ in range(H)]
dp[0][0][abs(A[0][0]-B[0][0])]=True
for i in range(H):
    for j in range(W):
        if i==0 and j==0: continue
        for k in range(r):
            if i==0:
                if dp[i][j-1][abs(k-M[i][j])] or dp[i][j-1][k+M[i][j]]:
                    dp[i][j][k]=True
            elif j==0:
                if dp[i-1][j][abs(k-M[i][j])] or dp[i-1][j][k+M[i][j]]:
                    dp[i][j][k]=True
            elif dp[i][j-1][abs(k-M[i][j])] or dp[i][j-1][k+M[i][j]] or dp[i-1][j][abs(k-M[i][j])] or dp[i-1][j][k+M[i][j]]:
                dp[i][j][k]=True
for i in range(r):
    if dp[H-1][W-1][i]:
        print(i)
        break


Fixed submission:
import numpy as np
import itertools

H,W=map(int,input().split())
A=[list(map(int, input().split())) for _ in range(H*2)]
M=[[abs(A[i][j]-A[H+i][j]) for j in range(W)] for i in range(H)]
m=max(max(j for j in i) for i in M)
r=m*(H+W)+1
dp=np.zeros((H,W,r),dtype='bool')
dp[0][0][M[0][0]]=True
it = itertools.product(range(H),range(W))
next(it)
for h,w in it:
    m=M[h][w]
    dp[h][w][m:] |= dp[h][w-1][:r-m] | dp[h-1][w][:r-m]
    dp[h][w][:r-m] |= dp[h][w-1][m:] | dp[h-1][w][m:]
    dp[h][w][:m] |= dp[h][w-1][m:0:-1] | dp[h-1][w][m:0:-1]

for i in range(r):
    if dp[-1][-1][i]:
        print(i)
        break