Buggy python submission (verdict: Time Limit Exceeded):
import sys
from collections import defaultdict
input = sys.stdin.readline
H, W = map(int, input().split())
A, B = [None] * H, [None] * H
for i in range(H):
    A[i] = list(map(int, input().split()))
for i in range(H):
    B[i] = list(map(int, input().split()))
C = [[abs(A[i][j] - B[i][j]) for j in range(W)] for i in range(H)]
M = 80*(80+80)
dp = [[defaultdict(lambda :False) for j in range(W+1)] for i in range(H+1)]
dp[0][1][0] = True
dp[1][0][0] = True
for i in range(1, H+1):
    for j in range(1, W+1):
        d = C[i-1][j-1]
        for k in range((i+j-1)*80):
            if dp[i-1][j][abs(k-d)] or dp[i-1][j][k+d] or dp[i][j-1][abs(k-d)] or dp[i][j-1][k+d]:
                dp[i][j][k] = True

for i in range(M):
    if i in dp[H][W]:
        print(i)
        break


Fixed submission:
import sys
input = sys.stdin.readline
H, W = map(int, input().split())
A, B = [None] * H, [None] * H
for i in range(H):
    A[i] = list(map(int, input().split()))
for i in range(H):
    B[i] = list(map(int, input().split()))
C = [[abs(A[i][j] - B[i][j]) for j in range(W)] for i in range(H)]
M = 80*(80+80)
dp = [[0 for j in range(W+1)] for i in range(H+1)]
dp[0][1] = 1
dp[1][0] = 1
for i in range(1, H+1):
    for j in range(1, W+1):
        d = C[i-1][j-1]
        if d != 0:
            x = int(bin((dp[i-1][j]&(2**d-1))+2**d)[::-1][:d], 2)<<1
            y = int(bin((dp[i][j-1]&(2**d-1))+2**d)[::-1][:d], 2)<<1
        else:
            x=y=0
        #print(bin(dp[i-1][j]), bin(dp[i-1][j]+(2**10)))
        dp[i][j] = (dp[i-1][j] >> d) | (dp[i-1][j] << d) | (dp[i][j-1] >> d) | (dp[i][j-1] << d) | x | y
        #print(i, j, d, bin(dp[i][j]))

for i, v in enumerate(bin(dp[H][W])[::-1]):
    if v == '1':
        print(i)
        break

Buggy python submission (verdict: Time Limit Exceeded):
import sys
input = sys.stdin.readline
H, W = map(int, input().split())
A, B = [None] * H, [None] * H
for i in range(H):
    A[i] = list(map(int, input().split()))
for i in range(H):
    B[i] = list(map(int, input().split()))
C = [[abs(A[i][j] - B[i][j]) for j in range(W)] for i in range(H)]
M = 80*(80+80)
dp = [[[False for _ in range(M)] for j in range(W)] for i in range(H)]
dp[0][0][C[0][0]] = True
for i in range(H):
    for j in range(W):
        D = i + j
        d = C[i][j]
        for k in range((i+j+1)*80):
            if i != 0:
                if dp[i-1][j][abs(k-d)]:
                    dp[i][j][k] = True
                elif dp[i-1][j][k+d]:
                    dp[i][j][k] = True
            if j != 0:
                if dp[i][j-1][abs(k-d)]:
                    dp[i][j][k] = True
                elif dp[i][j-1][k+d]:
                    dp[i][j][k] = True

for i, v in enumerate(dp[H-1][W-1]):
    if v:
        print(i)
        break


Fixed submission:
import sys
input = sys.stdin.readline
H, W = map(int, input().split())
A, B = [None] * H, [None] * H
for i in range(H):
    A[i] = list(map(int, input().split()))
for i in range(H):
    B[i] = list(map(int, input().split()))
C = [[abs(A[i][j] - B[i][j]) for j in range(W)] for i in range(H)]
M = 80*(80+80)
dp = [[0 for j in range(W+1)] for i in range(H+1)]
dp[0][1] = 1
dp[1][0] = 1
for i in range(1, H+1):
    for j in range(1, W+1):
        d = C[i-1][j-1]
        if d != 0:
            x = int(bin((dp[i-1][j]&(2**d-1))+2**d)[::-1][:d], 2)<<1
            y = int(bin((dp[i][j-1]&(2**d-1))+2**d)[::-1][:d], 2)<<1
        else:
            x=y=0
        #print(bin(dp[i-1][j]), bin(dp[i-1][j]+(2**10)))
        dp[i][j] = (dp[i-1][j] >> d) | (dp[i-1][j] << d) | (dp[i][j-1] >> d) | (dp[i][j-1] << d) | x | y
        #print(i, j, d, bin(dp[i][j]))

for i, v in enumerate(bin(dp[H][W])[::-1]):
    if v == '1':
        print(i)
        break

Buggy python submission (verdict: Time Limit Exceeded):
import sys
input = sys.stdin.readline
H, W = map(int, input().split())
A, B = [None] * H, [None] * H
for i in range(H):
    A[i] = list(map(int, input().split()))
for i in range(H):
    B[i] = list(map(int, input().split()))
C = [[abs(A[i][j] - B[i][j]) for j in range(W)] for i in range(H)]
M = 80*(80+80)
#M = 100
dp = [[[False for _ in range(M)] for j in range(W)] for i in range(H)]
dp[0][0][C[0][0]] = True
for i in range(H):
    for j in range(W):
        d = C[i][j]
        for k in range(M-80):
            if i != 0:
                if dp[i-1][j][abs(k-d)]:
                    dp[i][j][k] = True
                elif dp[i-1][j][k+d]:
                    dp[i][j][k] = True
            if j != 0:
                if dp[i][j-1][abs(k-d)]:
                    dp[i][j][k] = True
                elif dp[i][j-1][k+d]:
                    dp[i][j][k] = True

for i, v in enumerate(dp[H-1][W-1]):
    if v:
        print(i)
        break


Fixed submission:
import sys
input = sys.stdin.readline
H, W = map(int, input().split())
A, B = [None] * H, [None] * H
for i in range(H):
    A[i] = list(map(int, input().split()))
for i in range(H):
    B[i] = list(map(int, input().split()))
C = [[abs(A[i][j] - B[i][j]) for j in range(W)] for i in range(H)]
M = 80*(80+80)
dp = [[0 for j in range(W+1)] for i in range(H+1)]
dp[0][1] = 1
dp[1][0] = 1
for i in range(1, H+1):
    for j in range(1, W+1):
        d = C[i-1][j-1]
        if d != 0:
            x = int(bin((dp[i-1][j]&(2**d-1))+2**d)[::-1][:d], 2)<<1
            y = int(bin((dp[i][j-1]&(2**d-1))+2**d)[::-1][:d], 2)<<1
        else:
            x=y=0
        #print(bin(dp[i-1][j]), bin(dp[i-1][j]+(2**10)))
        dp[i][j] = (dp[i-1][j] >> d) | (dp[i-1][j] << d) | (dp[i][j-1] >> d) | (dp[i][j-1] << d) | x | y
        #print(i, j, d, bin(dp[i][j]))

for i, v in enumerate(bin(dp[H][W])[::-1]):
    if v == '1':
        print(i)
        break