Buggy python submission (verdict: Time Limit Exceeded):
import sys
input = sys.stdin.readline
H,W=map(int,input().split())
a = [[] for _ in range(H)]
for i in range(H):
    a[i] = list(map(int, input().split()))
b = [[] for _ in range(H)]
for i in range(H):
    b[i] = list(map(int, input().split()))
#print(a)
#print(b)
for i in range(H):
    for j in range(W):
        a[i][j] =abs(a[i][j]-b[i][j])
#print(a)
dp = [[set() for _ in range(W)] for _ in range(H)]
dp[0][0].add(a[0][0])
for i in range(H):
    for j in range(W):
        t = a[i][j]
        tmp = set()
        if i!=0:
            for k in dp[i-1][j]:
                tmp.add(abs(k+t))
                tmp.add(abs(k-t))
        if j!=0:
            for k in dp[i][j-1]:
                tmp.add(abs(k+t))
                tmp.add(abs(k-t))
        if i>0 or j>0:
            dp[i][j] = tmp
        #print(tmp)
#print(dp[H-1][W-1])
ls = list(dp[H-1][W-1])
#res = np.abs(np.asarray(ls)).argmin()
print(min(ls))


Fixed submission:
import sys
input = sys.stdin.readline
H,W=map(int,input().split())
a = [[] for _ in range(H)]
for i in range(H):
    a[i] = list(map(int, input().split()))
b = [[] for _ in range(H)]
for i in range(H):
    b[i] = list(map(int, input().split()))

for i in range(H):
    for j in range(W):
        a[i][j] =abs(a[i][j]-b[i][j])

dp = [[set() for _ in range(W)] for _ in range(H)]
dp[0][0].add(a[0][0])
for i in range(1,H):
    t = a[i][0]
    tmp = set()
    for k in dp[i-1][0]:
        tmp.add(k+t)
        tmp.add(abs(k-t))
    dp[i][0] = tmp
for j in range(1,W):
    t = a[0][j]
    tmp = set()
    for k in dp[0][j-1]:
        tmp.add(k+t)
        tmp.add(abs(k-t))
    dp[0][j] = tmp
for i in range(1,H):
    for j in range(1,W):
        t = a[i][j]
        tmp = set()
        for k in (dp[i-1][j] | dp[i][j-1]):
            tmp.add(k+t)
            tmp.add(abs(k-t))
        dp[i][j] = tmp
        dp[i-1][j-1] = set()

ls = list(dp[H-1][W-1])
print(min(ls))

Buggy python submission (verdict: Time Limit Exceeded):
H,W=map(int,input().split())
a = [[] for _ in range(H)]
for i in range(H):
    a[i] = list(map(int, input().split()))
b = [[] for _ in range(H)]
for i in range(H):
    b[i] = list(map(int, input().split()))
#print(a)
#print(b)
for i in range(H):
    for j in range(W):
        a[i][j] =abs(a[i][j]-b[i][j])
#print(a)
dp = [[set() for _ in range(W)] for _ in range(H)]
dp[0][0].add(a[0][0])
dp[0][0].add(-a[0][0])
for i in range(H):
    for j in range(W):
        tmp = set()
        if i!=0:
            for k in dp[i-1][j]:
                tmp.add(abs(k+a[i][j]))
                tmp.add(abs(k-a[i][j]))
        if j!=0:
            for k in dp[i][j-1]:
                tmp.add(abs(k+a[i][j]))
                tmp.add(abs(k-a[i][j]))
        if i>0 or j>0:
            dp[i][j] = tmp
        #print(tmp)
#print(dp[H-1][W-1])
ls = list(dp[H-1][W-1])
#res = np.abs(np.asarray(ls)).argmin()
print(min(ls))


Fixed submission:
import sys
input = sys.stdin.readline
H,W=map(int,input().split())
a = [[] for _ in range(H)]
for i in range(H):
    a[i] = list(map(int, input().split()))
b = [[] for _ in range(H)]
for i in range(H):
    b[i] = list(map(int, input().split()))

for i in range(H):
    for j in range(W):
        a[i][j] =abs(a[i][j]-b[i][j])

dp = [[set() for _ in range(W)] for _ in range(H)]
dp[0][0].add(a[0][0])
for i in range(1,H):
    t = a[i][0]
    tmp = set()
    for k in dp[i-1][0]:
        tmp.add(k+t)
        tmp.add(abs(k-t))
    dp[i][0] = tmp
for j in range(1,W):
    t = a[0][j]
    tmp = set()
    for k in dp[0][j-1]:
        tmp.add(k+t)
        tmp.add(abs(k-t))
    dp[0][j] = tmp
for i in range(1,H):
    for j in range(1,W):
        t = a[i][j]
        tmp = set()
        for k in (dp[i-1][j] | dp[i][j-1]):
            tmp.add(k+t)
            tmp.add(abs(k-t))
        dp[i][j] = tmp
        dp[i-1][j-1] = set()

ls = list(dp[H-1][W-1])
print(min(ls))