Buggy python submission (verdict: Time Limit Exceeded):
import sys
def main():
  input=sys.stdin.readline
  h,w=map(int,input().split())
  a=[list(map(int,input().split())) for _ in range(h)]
  b=[list(map(int,input().split())) for _ in range(h)]
  m=80*(h+w)
  dp=[[[False]*(m+1) for i in range(w)] for j in range(h)]
  dp[0][0][abs(a[0][0]-b[0][0])]=True
  for i in range(h):
    for j in range(w):
      for k in range(m+1):
        if dp[i][j][k]:
          if i<h-1:
            if abs(k+a[i+1][j]-b[i+1][j])<=m:
              dp[i+1][j][abs(k+a[i+1][j]-b[i+1][j])]=True
            if abs(k+b[i+1][j]-a[i+1][j])<=m:
              dp[i+1][j][abs(k+b[i+1][j]-a[i+1][j])]=True
          if j<w-1:
            if abs(k+a[i][j+1]-b[i][j+1])<=m:
              dp[i][j+1][abs(k+a[i][j+1]-b[i][j+1])]=True
            if abs(k+b[i][j+1]-a[i][j+1])<=m:
              dp[i][j+1][abs(k+b[i][j+1]-a[i][j+1])]=True
  for i in range(m+1):
    if dp[h-1][w-1][i]:
      return print(i)
if __name__=='__main__':
  main()


Fixed submission:
import sys
def main():
  input=sys.stdin.readline
  h,w=map(int,input().split())
  a=[list(map(int,input().split())) for _ in range(h)]
  b=[list(map(int,input().split())) for _ in range(h)]
  m=80*162
  flg=(1<<(m*2))-1
  dp=[[0]*w for j in range(h)]
  dp[0][0]|=1<<(a[0][0]-b[0][0]+m)
  dp[0][0]|=1<<(b[0][0]-a[0][0]+m)
  for i in range(h):
    for j in range(w):
      if i<h-1:
        ne=abs(a[i+1][j]-b[i+1][j])
        dp[i+1][j]|=(dp[i][j]<<ne)&flg
        dp[i+1][j]|=(dp[i][j]>>ne)&flg
      if j<w-1:
        ne=abs(a[i][j+1]-b[i][j+1])
        dp[i][j+1]|=(dp[i][j]<<ne)&flg
        dp[i][j+1]|=(dp[i][j]>>ne)&flg
  ans=10**10
  for i in range(160*162):
    if (dp[h-1][w-1]>>i)&1:
      ans=min(ans,abs(i-m)) 
  return print(ans)
if __name__=='__main__':
  main()

Buggy python submission (verdict: Time Limit Exceeded):
import sys
def main():
  input=sys.stdin.readline
  h,w=map(int,input().split())
  a=[list(map(int,input().split())) for _ in range(h)]
  b=[list(map(int,input().split())) for _ in range(h)]
  cnt=0
  for i in range(h):
    for j in range(w):
      cnt=max(cnt,abs(a[i][j]-b[i][j]))
  m=cnt*(h+w)
  dp=[[[0]*(m+1) for i in range(w)] for j in range(h)]
  dp[0][0][abs(a[0][0]-b[0][0])]=1
  for i in range(h):
    for j in range(w):
      for k in range(m+1):
        if dp[i][j][k]:
          if i<h-1:
            if abs(k+a[i+1][j]-b[i+1][j])<=m:
              dp[i+1][j][abs(k+a[i+1][j]-b[i+1][j])]=1
            if abs(k+b[i+1][j]-a[i+1][j])<=m:
              dp[i+1][j][abs(k+b[i+1][j]-a[i+1][j])]=1
          if j<w-1:
            if abs(k+a[i][j+1]-b[i][j+1])<=m:
              dp[i][j+1][abs(k+a[i][j+1]-b[i][j+1])]=1
            if abs(k+b[i][j+1]-a[i][j+1])<=m:
              dp[i][j+1][abs(k+b[i][j+1]-a[i][j+1])]=1
  for i in range(m+1):
    if dp[h-1][w-1][i]:
      return print(i)
if __name__=='__main__':
  main()

Fixed submission:
import sys
def main():
  input=sys.stdin.readline
  h,w=map(int,input().split())
  a=[list(map(int,input().split())) for _ in range(h)]
  b=[list(map(int,input().split())) for _ in range(h)]
  m=80*162
  flg=(1<<(m*2))-1
  dp=[[0]*w for j in range(h)]
  dp[0][0]|=1<<(a[0][0]-b[0][0]+m)
  dp[0][0]|=1<<(b[0][0]-a[0][0]+m)
  for i in range(h):
    for j in range(w):
      if i<h-1:
        ne=abs(a[i+1][j]-b[i+1][j])
        dp[i+1][j]|=(dp[i][j]<<ne)&flg
        dp[i+1][j]|=(dp[i][j]>>ne)&flg
      if j<w-1:
        ne=abs(a[i][j+1]-b[i][j+1])
        dp[i][j+1]|=(dp[i][j]<<ne)&flg
        dp[i][j+1]|=(dp[i][j]>>ne)&flg
  ans=10**10
  for i in range(160*162):
    if (dp[h-1][w-1]>>i)&1:
      ans=min(ans,abs(i-m)) 
  return print(ans)
if __name__=='__main__':
  main()

Buggy python submission (verdict: Time Limit Exceeded):
import sys
def main():
  input=sys.stdin.readline
  h,w=map(int,input().split())
  a=[list(map(int,input().split())) for _ in range(h)]
  b=[list(map(int,input().split())) for _ in range(h)]
  m=80*(h+w)
  dp=[[[False]*(m+1) for i in range(w)] for j in range(h)]
  dp[0][0][abs(a[0][0]-b[0][0])]=True
  for i in range(h):
    for j in range(w):
      for k in range(m+1):
        if dp[i][j][k]:
          if i<h-1:
            if abs(k+a[i+1][j]-b[i+1][j])<=m:
              dp[i+1][j][abs(k+a[i+1][j]-b[i+1][j])]=True
            if abs(k+b[i+1][j]-a[i+1][j])<=m:
              dp[i+1][j][abs(k+b[i+1][j]-a[i+1][j])]=True
          if j<w-1:
            if abs(k+a[i][j+1]-b[i][j+1])<=m:
              dp[i][j+1][abs(k+a[i][j+1]-b[i][j+1])]=True
            if abs(k+b[i][j+1]-a[i][j+1])<=m:
              dp[i][j+1][abs(k+b[i][j+1]-a[i][j+1])]=True
  for i in range(m+1):
    if dp[h-1][w-1][i]:
      return print(i)
if __name__=='__main__':
  main()

Fixed submission:
import sys
def main():
  input=sys.stdin.readline
  h,w=map(int,input().split())
  a=[list(map(int,input().split())) for _ in range(h)]
  b=[list(map(int,input().split())) for _ in range(h)]
  m=80*162
  flg=(1<<(m*2))-1
  dp=[[0]*w for j in range(h)]
  dp[0][0]|=1<<(a[0][0]-b[0][0]+m)
  dp[0][0]|=1<<(b[0][0]-a[0][0]+m)
  for i in range(h):
    for j in range(w):
      if i<h-1:
        ne=abs(a[i+1][j]-b[i+1][j])
        dp[i+1][j]|=(dp[i][j]<<ne)&flg
        dp[i+1][j]|=(dp[i][j]>>ne)&flg
      if j<w-1:
        ne=abs(a[i][j+1]-b[i][j+1])
        dp[i][j+1]|=(dp[i][j]<<ne)&flg
        dp[i][j+1]|=(dp[i][j]>>ne)&flg
  ans=10**10
  for i in range(160*162):
    if (dp[h-1][w-1]>>i)&1:
      ans=min(ans,abs(i-m)) 
  return print(ans)
if __name__=='__main__':
  main()

Buggy python submission (verdict: Time Limit Exceeded):
import sys
def main():
  input=sys.stdin.readline
  h,w=map(int,input().split())
  a=[list(map(int,input().split())) for _ in range(h)]
  b=[list(map(int,input().split())) for _ in range(h)]
  m=80*(h+w)
  dp=[[[False]*(m+1) for i in range(w)] for j in range(h)]
  dp[0][0][abs(a[0][0]-b[0][0])]=True
  for i in range(h):
    for j in range(w):
      for k in range(m+1):
        if dp[i][j][k]:
          if i<h-1:
            if abs(k+a[i+1][j]-b[i+1][j])<=m:
              dp[i+1][j][abs(k+a[i+1][j]-b[i+1][j])]=True
            if abs(k+b[i+1][j]-a[i+1][j])<=m:
              dp[i+1][j][abs(k+b[i+1][j]-a[i+1][j])]=True
          if j<w-1:
            if abs(k+a[i][j+1]-b[i][j+1])<=m:
              dp[i][j+1][abs(k+a[i][j+1]-b[i][j+1])]=True
            if abs(k+b[i][j+1]-a[i][j+1])<=m:
              dp[i][j+1][abs(k+b[i][j+1]-a[i][j+1])]=True
  for i in range(m+1):
    if dp[h-1][w-1][i]:
      return print(i)
if __name__=='__main__':
  main()

Fixed submission:
import sys
def main():
  input=sys.stdin.readline
  h,w=map(int,input().split())
  a=[list(map(int,input().split())) for _ in range(h)]
  b=[list(map(int,input().split())) for _ in range(h)]
  m=80*162
  flg=(1<<(m*2))-1
  dp=[[0]*w for j in range(h)]
  dp[0][0]|=1<<(a[0][0]-b[0][0]+m)
  dp[0][0]|=1<<(b[0][0]-a[0][0]+m)
  for i in range(h):
    for j in range(w):
      if i<h-1:
        ne=abs(a[i+1][j]-b[i+1][j])
        dp[i+1][j]|=(dp[i][j]<<ne)&flg
        dp[i+1][j]|=(dp[i][j]>>ne)&flg
      if j<w-1:
        ne=abs(a[i][j+1]-b[i][j+1])
        dp[i][j+1]|=(dp[i][j]<<ne)&flg
        dp[i][j+1]|=(dp[i][j]>>ne)&flg
  ans=10**10
  for i in range(160*162):
    if (dp[h-1][w-1]>>i)&1:
      ans=min(ans,abs(i-m)) 
  return print(ans)
if __name__=='__main__':
  main()