Buggy python submission (verdict: Time Limit Exceeded):
h,w = map(int, input().split( ))
a = []
b = []
for i in range(h):
    ai = list(map(int, input().split( )))
    a.append(ai)
for i in range(h):
    bi = list(map(int, input().split( )))
    for j in range(w):
        a[i][j]-=bi[j]
        a[i][j] = abs(a[i][j])
###差のmaxまでをlistで確保する代わりに可能な値をsetで保持
dp = [[set() for j in range(w)] for i in range(h)]
dp[0][0].add(a[0][0])

for j in range(1,w):
    for k in dp[0][j-1]:
        dp[0][j].add(abs(k-a[0][j]))
        dp[0][j].add(k+a[0][j])

for i in range(1,h):
    for j in range(w):
        for k in dp[i-1][j]:
            dp[i][j].add(abs(k-a[i][j]))
            dp[i][j].add(k+a[i][j])
        if j:
            for k in dp[i][j-1]:
                dp[i][j].add(abs(k-a[i][j]))
                dp[i][j].add(k+a[i][j])
#print(dp)
ans = 10**10
for k in dp[h-1][w-1]:
    ans = min(ans,k)
        
print(ans)





Fixed submission:

h,w = map(int, input().split( ))
a = []
for i in range(h):
    ai = list(map(int, input().split( )))
    a.append(ai)
for i in range(h):
    bi = list(map(int, input().split( )))
    for j in range(w):
        a[i][j]-=bi[j]
        a[i][j] = abs(a[i][j])
###差のmaxまでをlistで確保する代わりに可能な値をsetで保持
###値が小さいのでsetからbitで保持に変更
dp = [[0 for j in range(w)] for i in range(h)]
a2 = [a[i][j] for i in range(h) for j in range(w)]
mxa = max(a2)
###中心を取る
###間違えやすいし最大値決め打ちか
tmp=1<<mxa*(h+w)+10

dp[0][0]|=tmp<<a[0][0]
dp[0][0]|=tmp>>a[0][0]

for j in range(1,w):
    dp[0][j]=dp[0][j-1]<<a[0][j]
    dp[0][j]|=dp[0][j-1]>>a[0][j]

for i in range(1,h):
    for j in range(w):###ループ一つ抜けてるわw
        dp[i][j]=dp[i-1][j]<<a[i][j]
        dp[i][j]|=dp[i-1][j]>>a[i][j]
        if j:
            dp[i][j]|=dp[i][j-1]<<a[i][j]
            dp[i][j]|=dp[i][j-1]>>a[i][j]

tmp1 = dp[h-1][w-1]

tmp1>>=mxa*(h+w)+10

###mxa=0でrange(0)になる式だと答えが出ない
for k in range(mxa*(h+w)+10):
    if tmp1&1:
        print(k)
        exit()
    tmp1>>=1

Buggy python submission (verdict: Time Limit Exceeded):
h,w = map(int, input().split( ))
a = []
b = []
for i in range(h):
    ai = list(map(int, input().split( )))
    a.append(ai)
for i in range(h):
    bi = list(map(int, input().split( )))
    for j in range(w):
        a[i][j]-=bi[j]
        a[i][j] = abs(a[i][j])

dp = [[[0]*16000 for j in range(w)] for i in range(h)]
dp[0][0][a[0][0]] = 1


for j in range(1,w):
    for k in range(13000):
        dp[0][j][k] += dp[0][j-1][abs(k-a[0][j])]##aのindexは-1不要
        dp[0][j][k] += dp[0][j-1][k+a[0][j]]

for i in range(1,h):
    for j in range(w):
        for k in range(13000):
            dp[i][j][k] += dp[i-1][j][abs(k-a[i][j])]
            dp[i][j][k] += dp[i-1][j][k+a[i][j]]
            if j:
                dp[i][j][k] += dp[i][j-1][abs(k-a[i][j])]
                dp[i][j][k] += dp[i][j-1][k+a[i][j]]
ans = -1
for k in range(13000):
    if dp[h-1][w-1][k]>0:
        ans = k
        break
print(ans)





Fixed submission:

h,w = map(int, input().split( ))
a = []
for i in range(h):
    ai = list(map(int, input().split( )))
    a.append(ai)
for i in range(h):
    bi = list(map(int, input().split( )))
    for j in range(w):
        a[i][j]-=bi[j]
        a[i][j] = abs(a[i][j])
###差のmaxまでをlistで確保する代わりに可能な値をsetで保持
###値が小さいのでsetからbitで保持に変更
dp = [[0 for j in range(w)] for i in range(h)]
a2 = [a[i][j] for i in range(h) for j in range(w)]
mxa = max(a2)
###中心を取る
###間違えやすいし最大値決め打ちか
tmp=1<<mxa*(h+w)+10

dp[0][0]|=tmp<<a[0][0]
dp[0][0]|=tmp>>a[0][0]

for j in range(1,w):
    dp[0][j]=dp[0][j-1]<<a[0][j]
    dp[0][j]|=dp[0][j-1]>>a[0][j]

for i in range(1,h):
    for j in range(w):###ループ一つ抜けてるわw
        dp[i][j]=dp[i-1][j]<<a[i][j]
        dp[i][j]|=dp[i-1][j]>>a[i][j]
        if j:
            dp[i][j]|=dp[i][j-1]<<a[i][j]
            dp[i][j]|=dp[i][j-1]>>a[i][j]

tmp1 = dp[h-1][w-1]

tmp1>>=mxa*(h+w)+10

###mxa=0でrange(0)になる式だと答えが出ない
for k in range(mxa*(h+w)+10):
    if tmp1&1:
        print(k)
        exit()
    tmp1>>=1