Buggy python submission (verdict: Runtime Error):
from collections import defaultdict, deque, Counter
from heapq import heappush, heappop, heapify
from bisect import bisect_right, bisect_left
import random
from itertools import permutations, accumulate, combinations, product
import sys
import string
from bisect import bisect_left, bisect_right
from math import factorial, ceil, floor, gamma, log
from operator import mul
from functools import reduce
from copy import deepcopy

sys.setrecursionlimit(2147483647)
INF = 10 ** 20
def LI(): return list(map(int, sys.stdin.buffer.readline().split()))
def I(): return int(sys.stdin.buffer.readline())
def LS(): return sys.stdin.buffer.readline().rstrip().decode('utf-8').split()
def S(): return sys.stdin.buffer.readline().rstrip().decode('utf-8')
def IR(n): return [I() for i in range(n)]
def LIR(n): return [LI() for i in range(n)]
def SR(n): return [S() for i in range(n)]
def LSR(n): return [LS() for i in range(n)]
def SRL(n): return [list(S()) for i in range(n)]
def MSRL(n): return [[int(j) for j in list(S())] for i in range(n)]
mod = 998244353


h, w = LI()
A = LIR(h)
B = LIR(h)
dp = [[0] * w for _ in range(h)]
n = 20
dp[0][0] = 1 << n + abs(A[0][0] - B[0][0]) | 1 << n - abs(A[0][0] - B[0][0])
for y in range(h):
    for x in range(w):
        if y + 1 < h:
            dp[y + 1][x] |= dp[y][x] >> abs(A[y + 1][x] - B[y + 1][x]) | dp[y][x] << abs(A[y + 1][x] - B[y + 1][x])
        if x + 1 < w:
            dp[y][x + 1] |= dp[y][x] >> abs(A[y][x + 1] - B[y][x + 1]) | dp[y][x] << abs(A[y][x + 1] - B[y][x + 1])


ans = INF
for i in range(n * 2):
    if dp[h - 1][w - 1] >> i & 1:
        ans = min(ans, abs(i - n))

print(ans)




Fixed submission:
from collections import defaultdict, deque, Counter
from heapq import heappush, heappop, heapify
import math
import bisect
import random
from itertools import permutations, accumulate, combinations, product
import sys
import string
from bisect import bisect_left, bisect_right
from math import factorial, ceil, floor
from operator import mul
from functools import reduce


sys.setrecursionlimit(2147483647)
INF = 10 ** 13
def LI(): return list(map(int, sys.stdin.buffer.readline().split()))
def I(): return int(sys.stdin.buffer.readline())
def LS(): return sys.stdin.buffer.readline().rstrip().decode('utf-8').split()
def S(): return sys.stdin.buffer.readline().rstrip().decode('utf-8')
def IR(n): return [I() for i in range(n)]
def LIR(n): return [LI() for i in range(n)]
def SR(n): return [S() for i in range(n)]
def LSR(n): return [LS() for i in range(n)]
def SRL(n): return [list(S()) for i in range(n)]
def MSRL(n): return [[int(j) for j in list(S())] for i in range(n)]
mod = 1000000007


h, w = LI()
A = LIR(h)
B = LIR(h)
dp = [[0] * w for _ in range(h)]
m = 80 * 160
dp[0][0] = (1 << m) << abs(A[0][0] - B[0][0])
dp[0][0] |= (1 << m) >> abs(A[0][0] - B[0][0])
for y in range(h):
    for x in range(w):
        if y + 1 < h:
            dp[y + 1][x] |= dp[y][x] << abs(A[y + 1][x] - B[y + 1][x])
            dp[y + 1][x] |= dp[y][x] >> abs(A[y + 1][x] - B[y + 1][x])
        if x + 1 < w:
            dp[y][x + 1] |= dp[y][x] << abs(A[y][x + 1] - B[y][x + 1])
            dp[y][x + 1] |= dp[y][x] >> abs(A[y][x + 1] - B[y][x + 1])


ans = INF
for j in range(m * 2):
    if dp[h - 1][w - 1] >> j & 1:
        ans = min(ans, abs(j - m))


print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
from collections import defaultdict, deque, Counter
from heapq import heappush, heappop, heapify
import math
import bisect
import random
from itertools import permutations, accumulate, combinations, product
import sys
import string
from bisect import bisect_left, bisect_right
from math import factorial, ceil, floor
from operator import mul
from functools import reduce


sys.setrecursionlimit(2147483647)
INF = 10 ** 13
def LI(): return list(map(int, sys.stdin.buffer.readline().split()))
def I(): return int(sys.stdin.buffer.readline())
def LS(): return sys.stdin.buffer.readline().rstrip().decode('utf-8').split()
def S(): return sys.stdin.buffer.readline().rstrip().decode('utf-8')
def IR(n): return [I() for i in range(n)]
def LIR(n): return [LI() for i in range(n)]
def SR(n): return [S() for i in range(n)]
def LSR(n): return [LS() for i in range(n)]
def SRL(n): return [list(S()) for i in range(n)]
def MSRL(n): return [[int(j) for j in list(S())] for i in range(n)]
mod = 1000000007



h, w = LI()
A = LIR(h)
B = LIR(h)
dp = [[[0] * 80 ** 2 * 2 for _ in range(w)] for _ in range(h)]
dp[0][0][abs(A[0][0] - B[0][0])] = 1
for y in range(h):
    for x in range(w):
        for i in range(80 ** 2 * 2):
            if dp[y][x][i]:
                if x + 1 < w:
                    dp[y][x + 1][abs(i + A[y][x + 1] - B[y][x + 1])] = 1
                    dp[y][x + 1][abs(i + B[y][x + 1] - A[y][x + 1])] = 1
                if y + 1 < h:
                    dp[y + 1][x][abs(i + A[y + 1][x] - B[y + 1][x])] = 1
                    dp[y + 1][x][abs(i + B[y + 1][x] - A[y + 1][x])] = 1


for j in range(80 ** 2 * 2):
    if dp[h - 1][w - 1][j]:
        print(j)
        exit()





Fixed submission:
from collections import defaultdict, deque, Counter
from heapq import heappush, heappop, heapify
import math
import bisect
import random
from itertools import permutations, accumulate, combinations, product
import sys
import string
from bisect import bisect_left, bisect_right
from math import factorial, ceil, floor
from operator import mul
from functools import reduce


sys.setrecursionlimit(2147483647)
INF = 10 ** 13
def LI(): return list(map(int, sys.stdin.buffer.readline().split()))
def I(): return int(sys.stdin.buffer.readline())
def LS(): return sys.stdin.buffer.readline().rstrip().decode('utf-8').split()
def S(): return sys.stdin.buffer.readline().rstrip().decode('utf-8')
def IR(n): return [I() for i in range(n)]
def LIR(n): return [LI() for i in range(n)]
def SR(n): return [S() for i in range(n)]
def LSR(n): return [LS() for i in range(n)]
def SRL(n): return [list(S()) for i in range(n)]
def MSRL(n): return [[int(j) for j in list(S())] for i in range(n)]
mod = 1000000007


h, w = LI()
A = LIR(h)
B = LIR(h)
dp = [[0] * w for _ in range(h)]
m = 80 * 160
dp[0][0] = (1 << m) << abs(A[0][0] - B[0][0])
dp[0][0] |= (1 << m) >> abs(A[0][0] - B[0][0])
for y in range(h):
    for x in range(w):
        if y + 1 < h:
            dp[y + 1][x] |= dp[y][x] << abs(A[y + 1][x] - B[y + 1][x])
            dp[y + 1][x] |= dp[y][x] >> abs(A[y + 1][x] - B[y + 1][x])
        if x + 1 < w:
            dp[y][x + 1] |= dp[y][x] << abs(A[y][x + 1] - B[y][x + 1])
            dp[y][x + 1] |= dp[y][x] >> abs(A[y][x + 1] - B[y][x + 1])


ans = INF
for j in range(m * 2):
    if dp[h - 1][w - 1] >> j & 1:
        ans = min(ans, abs(j - m))


print(ans)

Buggy python submission (verdict: Runtime Error):
from collections import defaultdict, deque, Counter
from heapq import heappush, heappop, heapify
import math
import bisect
import random
from itertools import permutations, accumulate, combinations, product
import sys
import string
from bisect import bisect_left, bisect_right
from math import factorial, ceil, floor
from operator import mul
from functools import reduce


sys.setrecursionlimit(2147483647)
INF = 10 ** 13
def LI(): return list(map(int, sys.stdin.buffer.readline().split()))
def I(): return int(sys.stdin.buffer.readline())
def LS(): return sys.stdin.buffer.readline().rstrip().decode('utf-8').split()
def S(): return sys.stdin.buffer.readline().rstrip().decode('utf-8')
def IR(n): return [I() for i in range(n)]
def LIR(n): return [LI() for i in range(n)]
def SR(n): return [S() for i in range(n)]
def LSR(n): return [LS() for i in range(n)]
def SRL(n): return [list(S()) for i in range(n)]
def MSRL(n): return [[int(j) for j in list(S())] for i in range(n)]
mod = 1000000007


h, w = LI()
A = LIR(h)
B = LIR(h)
dp = [[[0] * 6401 for _ in range(w)] for _ in range(h)]
dp[0][0][abs(A[0][0] - B[0][0])] = 1
for y in range(h):
    for x in range(w):
        for i in range(6401):
            if dp[y][x][i]:
                if x + 1 < w:
                    dp[y][x + 1][abs(i + A[y][x + 1] - B[y][x + 1])] = 1
                    dp[y][x + 1][abs(i + B[y][x + 1] - A[y][x + 1])] = 1
                if y + 1 < h:
                    dp[y + 1][x][abs(i + A[y + 1][x] - B[y + 1][x])] = 1
                    dp[y + 1][x][abs(i + B[y + 1][x] - A[y + 1][x])] = 1


for j in range(6401):
    if dp[h - 1][w - 1][j]:
        print(j)
        exit()






Fixed submission:
from collections import defaultdict, deque, Counter
from heapq import heappush, heappop, heapify
import math
import bisect
import random
from itertools import permutations, accumulate, combinations, product
import sys
import string
from bisect import bisect_left, bisect_right
from math import factorial, ceil, floor
from operator import mul
from functools import reduce


sys.setrecursionlimit(2147483647)
INF = 10 ** 13
def LI(): return list(map(int, sys.stdin.buffer.readline().split()))
def I(): return int(sys.stdin.buffer.readline())
def LS(): return sys.stdin.buffer.readline().rstrip().decode('utf-8').split()
def S(): return sys.stdin.buffer.readline().rstrip().decode('utf-8')
def IR(n): return [I() for i in range(n)]
def LIR(n): return [LI() for i in range(n)]
def SR(n): return [S() for i in range(n)]
def LSR(n): return [LS() for i in range(n)]
def SRL(n): return [list(S()) for i in range(n)]
def MSRL(n): return [[int(j) for j in list(S())] for i in range(n)]
mod = 1000000007


h, w = LI()
A = LIR(h)
B = LIR(h)
dp = [[0] * w for _ in range(h)]
m = 80 * 160
dp[0][0] = (1 << m) << abs(A[0][0] - B[0][0])
dp[0][0] |= (1 << m) >> abs(A[0][0] - B[0][0])
for y in range(h):
    for x in range(w):
        if y + 1 < h:
            dp[y + 1][x] |= dp[y][x] << abs(A[y + 1][x] - B[y + 1][x])
            dp[y + 1][x] |= dp[y][x] >> abs(A[y + 1][x] - B[y + 1][x])
        if x + 1 < w:
            dp[y][x + 1] |= dp[y][x] << abs(A[y][x + 1] - B[y][x + 1])
            dp[y][x + 1] |= dp[y][x] >> abs(A[y][x + 1] - B[y][x + 1])


ans = INF
for j in range(m * 2):
    if dp[h - 1][w - 1] >> j & 1:
        ans = min(ans, abs(j - m))


print(ans)

Buggy python submission (verdict: Runtime Error):
1 3
1 2 4
1 2 3from collections import defaultdict, deque, Counter
from heapq import heappush, heappop, heapify
import math
import bisect
import random
from itertools import permutations, accumulate, combinations, product
import sys
import string
from bisect import bisect_left, bisect_right
from math import factorial, ceil, floor
from operator import mul
from functools import reduce


sys.setrecursionlimit(2147483647)
INF = 10 ** 13
def LI(): return list(map(int, sys.stdin.buffer.readline().split()))
def I(): return int(sys.stdin.buffer.readline())
def LS(): return sys.stdin.buffer.readline().rstrip().decode('utf-8').split()
def S(): return sys.stdin.buffer.readline().rstrip().decode('utf-8')
def IR(n): return [I() for i in range(n)]
def LIR(n): return [LI() for i in range(n)]
def SR(n): return [S() for i in range(n)]
def LSR(n): return [LS() for i in range(n)]
def SRL(n): return [list(S()) for i in range(n)]
def MSRL(n): return [[int(j) for j in list(S())] for i in range(n)]
mod = 1000000007


h, w = LI()
A = LIR(h)
B = LIR(h)
dp = [[[0] * 6401 for _ in range(w)] for _ in range(h)]
dp[0][0][abs(A[0][0] - B[0][0])] = 1
for y in range(h):
    for x in range(w):
        for i in range(6401):
            if dp[y][x][i]:
                if x + 1 < w:
                    dp[y][x + 1][abs(i + A[y][x + 1] - B[y][x + 1])] = 1
                    dp[y][x + 1][abs(i + B[y][x + 1] - A[y][x + 1])] = 1
                if y + 1 < h:
                    dp[y + 1][x][abs(i + A[y + 1][x] - B[y + 1][x])] = 1
                    dp[y + 1][x][abs(i + B[y + 1][x] - A[y + 1][x])] = 1


for j in range(6401):
    if dp[h - 1][w - 1][j]:
        print(j)
        exit()






Fixed submission:
from collections import defaultdict, deque, Counter
from heapq import heappush, heappop, heapify
import math
import bisect
import random
from itertools import permutations, accumulate, combinations, product
import sys
import string
from bisect import bisect_left, bisect_right
from math import factorial, ceil, floor
from operator import mul
from functools import reduce


sys.setrecursionlimit(2147483647)
INF = 10 ** 13
def LI(): return list(map(int, sys.stdin.buffer.readline().split()))
def I(): return int(sys.stdin.buffer.readline())
def LS(): return sys.stdin.buffer.readline().rstrip().decode('utf-8').split()
def S(): return sys.stdin.buffer.readline().rstrip().decode('utf-8')
def IR(n): return [I() for i in range(n)]
def LIR(n): return [LI() for i in range(n)]
def SR(n): return [S() for i in range(n)]
def LSR(n): return [LS() for i in range(n)]
def SRL(n): return [list(S()) for i in range(n)]
def MSRL(n): return [[int(j) for j in list(S())] for i in range(n)]
mod = 1000000007


h, w = LI()
A = LIR(h)
B = LIR(h)
dp = [[0] * w for _ in range(h)]
m = 80 * 160
dp[0][0] = (1 << m) << abs(A[0][0] - B[0][0])
dp[0][0] |= (1 << m) >> abs(A[0][0] - B[0][0])
for y in range(h):
    for x in range(w):
        if y + 1 < h:
            dp[y + 1][x] |= dp[y][x] << abs(A[y + 1][x] - B[y + 1][x])
            dp[y + 1][x] |= dp[y][x] >> abs(A[y + 1][x] - B[y + 1][x])
        if x + 1 < w:
            dp[y][x + 1] |= dp[y][x] << abs(A[y][x + 1] - B[y][x + 1])
            dp[y][x + 1] |= dp[y][x] >> abs(A[y][x + 1] - B[y][x + 1])


ans = INF
for j in range(m * 2):
    if dp[h - 1][w - 1] >> j & 1:
        ans = min(ans, abs(j - m))


print(ans)