Buggy python submission (verdict: Time Limit Exceeded):
import math,string,itertools,fractions,heapq,collections,re,array,bisect,sys,copy,functools
import time,random

sys.setrecursionlimit(10**7)
inf = 10**20
eps = 1.0 / 10**10
mod = 10**9+7
dd = [(-1,0),(0,1),(1,0),(0,-1)]
ddn = [(-1,0),(-1,1),(0,1),(1,1),(1,0),(1,-1),(0,-1),(-1,-1)]

def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(): return [list(map(int, l.split())) for l in sys.stdin.readlines()]
def LI_(): return [int(x)-1 for x in sys.stdin.readline().split()]
def LF(): return [float(x) for x in sys.stdin.readline().split()]
def LS(): return sys.stdin.readline().split()
def I(): return int(sys.stdin.readline())
def F(): return float(sys.stdin.readline())
def S(): return input()
def pf(s): return print(s, flush=True)
def pe(s): return print(str(s), file=sys.stderr)
def JA(a, sep): return sep.join(map(str, a))
def JAA(a, s, t): return s.join(t.join(map(str, b)) for b in a)


def main():
    h,w = LI()
    a = [LI() for _ in range(h)]
    b = [LI() for _ in range(h)]
    c = [[abs(a[i][j]-b[i][j]) for j in range(w)] for i in range(h)]

    r = [[set() for j in range(w)] for i in range(h)]
    r[0][0].add(c[0][0])
    for i in range(h):
        for j in range(w):
            ma = (h-i+w-j)*80
            s = r[i][j]
            t = c[i][j]
            ks = set()
            if i > 0:
                ks = r[i-1][j]
            if j > 0:
                ks |= r[i][j-1]

            for k in ks:
                if k < ma:
                    s.add(k+t)
                if k > -ma:
                    s.add(k-t)

    return min(map(abs, r[-1][-1]))


print(main())




Fixed submission:
import math,string,itertools,fractions,heapq,collections,re,array,bisect,sys,copy,functools
import time,random

sys.setrecursionlimit(10**7)
inf = 10**20
eps = 1.0 / 10**10
mod = 10**9+7
mod2 = 998244353
dd = [(-1,0),(0,1),(1,0),(0,-1)]
ddn = [(-1,0),(-1,1),(0,1),(1,1),(1,0),(1,-1),(0,-1),(-1,-1)]

def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(): return [list(map(int, l.split())) for l in sys.stdin.readlines()]
def LI_(): return [int(x)-1 for x in sys.stdin.readline().split()]
def LF(): return [float(x) for x in sys.stdin.readline().split()]
def LS(): return sys.stdin.readline().split()
def I(): return int(sys.stdin.readline())
def F(): return float(sys.stdin.readline())
def S(): return input()
def pf(s): return print(s, flush=True)
def pe(s): return print(str(s), file=sys.stderr)
def JA(a, sep): return sep.join(map(str, a))
def JAA(a, s, t): return s.join(t.join(map(str, b)) for b in a)


def main():
    h,w = LI()
    a = [LI() for _ in range(h)]
    b = [LI() for _ in range(h)]
    m = 1 << (80*80*2+3)
    r = [[0]*w for _ in range(h)]
    c = abs(a[0][0] - b[0][0])
    r[0][0] |= (1 << (80*80+1)) << c
    r[0][0] |= (1 << (80*80+1)) >> c
    for i in range(h):
        for j in range(w):
            if i == 0 and j == 0:
                continue
            c = abs(a[i][j] - b[i][j])
            t = 0
            if i > 0:
                t |= (r[i-1][j] << c) % m
                t |= r[i-1][j] >> c
            if j > 0:
                t |= (r[i][j-1] << c) % m
                t |= r[i][j-1] >> c
            r[i][j] = t

    c = r[-1][-1]
    t = 10000
    for i in range((80*80*2+3)):
        if (1<<i) & c > 0:
            k = abs(i-(80*80+1))
            if t > k:
                t = k

    return t


print(main())

Buggy python submission (verdict: Time Limit Exceeded):
import math,string,itertools,fractions,heapq,collections,re,array,bisect,sys,copy,functools
import time,random

sys.setrecursionlimit(10**7)
inf = 10**20
eps = 1.0 / 10**10
mod = 10**9+7
dd = [(-1,0),(0,1),(1,0),(0,-1)]
ddn = [(-1,0),(-1,1),(0,1),(1,1),(1,0),(1,-1),(0,-1),(-1,-1)]

def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(): return [list(map(int, l.split())) for l in sys.stdin.readlines()]
def LI_(): return [int(x)-1 for x in sys.stdin.readline().split()]
def LF(): return [float(x) for x in sys.stdin.readline().split()]
def LS(): return sys.stdin.readline().split()
def I(): return int(sys.stdin.readline())
def F(): return float(sys.stdin.readline())
def S(): return input()
def pf(s): return print(s, flush=True)
def pe(s): return print(str(s), file=sys.stderr)
def JA(a, sep): return sep.join(map(str, a))
def JAA(a, s, t): return s.join(t.join(map(str, b)) for b in a)


def main():
    h,w = LI()
    a = [LI() for _ in range(h)]
    b = [LI() for _ in range(h)]
    c = [[abs(a[i][j]-b[i][j]) for j in range(w)] for i in range(h)]

    r = [[set() for j in range(w)] for i in range(h)]
    r[0][0].add(c[0][0])
    ma = 80*80
    for i in range(h):
        for j in range(w):
            s = r[i][j]
            t = c[i][j]
            ks = set()
            if i > 0:
                ks = r[i-1][j]
            if j > 0:
                ks |= r[i][j-1]

            for k in ks:
                if k < ma:
                    s.add(k+t)
                if k > -ma:
                    s.add(k-t)

    return min(map(abs, r[-1][-1]))


print(main())




Fixed submission:
import math,string,itertools,fractions,heapq,collections,re,array,bisect,sys,copy,functools
import time,random

sys.setrecursionlimit(10**7)
inf = 10**20
eps = 1.0 / 10**10
mod = 10**9+7
mod2 = 998244353
dd = [(-1,0),(0,1),(1,0),(0,-1)]
ddn = [(-1,0),(-1,1),(0,1),(1,1),(1,0),(1,-1),(0,-1),(-1,-1)]

def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(): return [list(map(int, l.split())) for l in sys.stdin.readlines()]
def LI_(): return [int(x)-1 for x in sys.stdin.readline().split()]
def LF(): return [float(x) for x in sys.stdin.readline().split()]
def LS(): return sys.stdin.readline().split()
def I(): return int(sys.stdin.readline())
def F(): return float(sys.stdin.readline())
def S(): return input()
def pf(s): return print(s, flush=True)
def pe(s): return print(str(s), file=sys.stderr)
def JA(a, sep): return sep.join(map(str, a))
def JAA(a, s, t): return s.join(t.join(map(str, b)) for b in a)


def main():
    h,w = LI()
    a = [LI() for _ in range(h)]
    b = [LI() for _ in range(h)]
    m = 1 << (80*80*2+3)
    r = [[0]*w for _ in range(h)]
    c = abs(a[0][0] - b[0][0])
    r[0][0] |= (1 << (80*80+1)) << c
    r[0][0] |= (1 << (80*80+1)) >> c
    for i in range(h):
        for j in range(w):
            if i == 0 and j == 0:
                continue
            c = abs(a[i][j] - b[i][j])
            t = 0
            if i > 0:
                t |= (r[i-1][j] << c) % m
                t |= r[i-1][j] >> c
            if j > 0:
                t |= (r[i][j-1] << c) % m
                t |= r[i][j-1] >> c
            r[i][j] = t

    c = r[-1][-1]
    t = 10000
    for i in range((80*80*2+3)):
        if (1<<i) & c > 0:
            k = abs(i-(80*80+1))
            if t > k:
                t = k

    return t


print(main())

Buggy python submission (verdict: Time Limit Exceeded):
import math,string,itertools,fractions,heapq,collections,re,array,bisect,sys,copy,functools
import time,random

sys.setrecursionlimit(10**7)
inf = 10**20
eps = 1.0 / 10**10
mod = 10**9+7
dd = [(-1,0),(0,1),(1,0),(0,-1)]
ddn = [(-1,0),(-1,1),(0,1),(1,1),(1,0),(1,-1),(0,-1),(-1,-1)]

def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(): return [list(map(int, l.split())) for l in sys.stdin.readlines()]
def LI_(): return [int(x)-1 for x in sys.stdin.readline().split()]
def LF(): return [float(x) for x in sys.stdin.readline().split()]
def LS(): return sys.stdin.readline().split()
def I(): return int(sys.stdin.readline())
def F(): return float(sys.stdin.readline())
def S(): return input()
def pf(s): return print(s, flush=True)
def pe(s): return print(str(s), file=sys.stderr)
def JA(a, sep): return sep.join(map(str, a))
def JAA(a, s, t): return s.join(t.join(map(str, b)) for b in a)


def main():
    h,w = LI()
    a = [LI() for _ in range(h)]
    b = [LI() for _ in range(h)]
    c = [[abs(a[i][j]-b[i][j]) for j in range(w)] for i in range(h)]

    r = [[set() for j in range(w)] for i in range(h)]
    r[0][0].add(c[0][0])
    ma = 40*80
    for i in range(h):
        for j in range(w):
            s = r[i][j]
            t = c[i][j]
            if i > 0:
                for k in r[i-1][j]:
                    if k < ma:
                        s.add(k+t)
                    if k > -ma:
                        s.add(k-t)
            if j > 0:
                for k in r[i][j-1]:
                    if k < ma:
                        s.add(k+t)
                    if k > -ma:
                        s.add(k-t)

    return min(map(abs, r[-1][-1]))


print(main())




Fixed submission:
import math,string,itertools,fractions,heapq,collections,re,array,bisect,sys,copy,functools
import time,random

sys.setrecursionlimit(10**7)
inf = 10**20
eps = 1.0 / 10**10
mod = 10**9+7
mod2 = 998244353
dd = [(-1,0),(0,1),(1,0),(0,-1)]
ddn = [(-1,0),(-1,1),(0,1),(1,1),(1,0),(1,-1),(0,-1),(-1,-1)]

def LI(): return list(map(int, sys.stdin.readline().split()))
def LLI(): return [list(map(int, l.split())) for l in sys.stdin.readlines()]
def LI_(): return [int(x)-1 for x in sys.stdin.readline().split()]
def LF(): return [float(x) for x in sys.stdin.readline().split()]
def LS(): return sys.stdin.readline().split()
def I(): return int(sys.stdin.readline())
def F(): return float(sys.stdin.readline())
def S(): return input()
def pf(s): return print(s, flush=True)
def pe(s): return print(str(s), file=sys.stderr)
def JA(a, sep): return sep.join(map(str, a))
def JAA(a, s, t): return s.join(t.join(map(str, b)) for b in a)


def main():
    h,w = LI()
    a = [LI() for _ in range(h)]
    b = [LI() for _ in range(h)]
    m = 1 << (80*80*2+3)
    r = [[0]*w for _ in range(h)]
    c = abs(a[0][0] - b[0][0])
    r[0][0] |= (1 << (80*80+1)) << c
    r[0][0] |= (1 << (80*80+1)) >> c
    for i in range(h):
        for j in range(w):
            if i == 0 and j == 0:
                continue
            c = abs(a[i][j] - b[i][j])
            t = 0
            if i > 0:
                t |= (r[i-1][j] << c) % m
                t |= r[i-1][j] >> c
            if j > 0:
                t |= (r[i][j-1] << c) % m
                t |= r[i][j-1] >> c
            r[i][j] = t

    c = r[-1][-1]
    t = 10000
    for i in range((80*80*2+3)):
        if (1<<i) & c > 0:
            k = abs(i-(80*80+1))
            if t > k:
                t = k

    return t


print(main())