Buggy python submission (verdict: Time Limit Exceeded):
import sys
from collections import deque
def input(): return sys.stdin.readline().strip()


def main():
    H, W = map(int, input().split())
    A = []
    for _ in range(H):
        A.append(list(map(int, input().split())))
    B = []
    for _ in range(H):
        B.append(list(map(int, input().split())))
    
    """
    明らかなdp臭。
        dp[i][j] = (マス(0, 0)から(i, j)に進むときの偏りとしてありうるものの集合)
    とおく。(0<=i<=H-1, 0<=j<=W-1, 0<=d<=80)
    """

    dp = [[set([]) for _ in range(W)] for _ in range(H)]
    dp[0][0].add(abs(A[0][0] - B[0][0]))
    for i in range(1, H):
        diff = A[i][0] - B[i][0]
        for val in dp[i - 1][0]:
            if abs(val + diff) <= 1600: dp[i][0].add(abs(val + diff))
            if abs(val - diff) <= 1600: dp[i][0].add(abs(val - diff))
    for j in range(1, W):
        diff = A[0][j] - B[0][j]
        for val in dp[0][j - 1]:
            if abs(val + diff) <= 6400: dp[0][j].add(abs(val + diff))
            if abs(val - diff) <= 6400: dp[0][j].add(abs(val - diff))

    for i in range(1, H):
        for j in range(1, W):
            diff = A[i][j] - B[i][j]
            for val in dp[i - 1][j]:
                if abs(val + diff) <= 6400: dp[i][j].add(abs(val + diff))
                if abs(val - diff) <= 6400: dp[i][j].add(abs(val - diff))
            for val in dp[i][j - 1]:
                if abs(val + diff) <= 6400: dp[i][j].add(abs(val + diff))
                if abs(val - diff) <= 6400: dp[i][j].add(abs(val - diff))
    
    print(min(dp[H - 1][W - 1]))


if __name__ == "__main__":
    main()


Fixed submission:
import sys
from collections import deque
def input(): return sys.stdin.readline().strip()


def main():
    H, W = map(int, input().split())
    A = []
    for _ in range(H):
        A.append(list(map(int, input().split())))
    B = []
    for _ in range(H):
        B.append(list(map(int, input().split())))
    
    """
    明らかなdp臭。
        dp[i][j] = (マス(0, 0)から(i, j)に進むときの偏りとしてありうるものの集合)
    とおく。(0<=i<=H-1, 0<=j<=W-1, 0<=d<=80)

    残念ながらPypyだとsetでdp値を保持しているとTLEするので、setではなくビットで偏りの値を管理する
    ただし-diffの方向にビットシフトするとき0桁目以下が切り捨てられてしまうので、最初から適当に
    offsetで桁の水増しをしておく
    """

    offset = 80 * 164

    dp = [[0] * W for _ in range(H)]
    dp[0][0] |= 1 << (A[0][0] - B[0][0] + offset)
    dp[0][0] |= 1 << (B[0][0] - A[0][0] + offset)
    for i in range(1, H):
        diff = abs(A[i][0] - B[i][0])
        dp[i][0] |= dp[i - 1][0] << diff
        dp[i][0] |= dp[i - 1][0] >> diff
    for j in range(1, W):
        diff = abs(A[0][j] - B[0][j])
        dp[0][j] |= dp[0][j - 1] << diff
        dp[0][j] |= dp[0][j - 1] >> diff

    for i in range(1, H):
        for j in range(1, W):
            diff = abs(A[i][j] - B[i][j])
            dp[i][j] |= dp[i - 1][j] << diff
            dp[i][j] |= dp[i - 1][j] >> diff
            dp[i][j] |= dp[i][j - 1] << diff
            dp[i][j] |= dp[i][j - 1] >> diff
    
    ans1 = offset
    while not (dp[H - 1][W - 1] & (1 << ans1)):
        ans1 += 1
    ans2 = offset
    while not (dp[H - 1][W - 1] & (1 << ans2)):
        ans2 -= 1
    print(min(ans1 - offset, offset - ans2))


if __name__ == "__main__":
    main()

Buggy python submission (verdict: Time Limit Exceeded):
import sys
from collections import deque
def input(): return sys.stdin.readline().strip()


def main():
    H, W = map(int, input().split())
    A = []
    for _ in range(H):
        A.append(list(map(int, input().split())))
    B = []
    for _ in range(H):
        B.append(list(map(int, input().split())))
    
    """
    明らかなdp臭。
        dp[i][j] = (マス(0, 0)から(i, j)に進むときの偏りとしてありうるものの集合)
    とおく。(0<=i<=H-1, 0<=j<=W-1, 0<=d<=80)
    """

    dp = [[set([]) for _ in range(W)] for _ in range(H)]
    dp[0][0].add(abs(A[0][0] - B[0][0]))
    for i in range(1, H):
        diff = A[i][0] - B[i][0]
        for val in dp[i - 1][0]:
            dp[i][0].add(abs(val + diff))
            dp[i][0].add(abs(val - diff))
    for j in range(1, W):
        diff = A[0][j] - B[0][j]
        for val in dp[0][j - 1]:
            dp[0][j].add(abs(val + diff))
            dp[0][j].add(abs(val - diff))

    for i in range(1, H):
        for j in range(1, W):
            diff = A[i][j] - B[i][j]
            for val in dp[i - 1][j]:
                dp[i][j].add(abs(val + diff))
                dp[i][j].add(abs(val - diff))
            for val in dp[i][j - 1]:
                dp[i][j].add(abs(val + diff))
                dp[i][j].add(abs(val - diff))
    
    print(min(dp[H - 1][W - 1]))


   


if __name__ == "__main__":
    main()


Fixed submission:
import sys
from collections import deque
def input(): return sys.stdin.readline().strip()


def main():
    H, W = map(int, input().split())
    A = []
    for _ in range(H):
        A.append(list(map(int, input().split())))
    B = []
    for _ in range(H):
        B.append(list(map(int, input().split())))
    
    """
    明らかなdp臭。
        dp[i][j] = (マス(0, 0)から(i, j)に進むときの偏りとしてありうるものの集合)
    とおく。(0<=i<=H-1, 0<=j<=W-1, 0<=d<=80)

    残念ながらPypyだとsetでdp値を保持しているとTLEするので、setではなくビットで偏りの値を管理する
    ただし-diffの方向にビットシフトするとき0桁目以下が切り捨てられてしまうので、最初から適当に
    offsetで桁の水増しをしておく
    """

    offset = 80 * 164

    dp = [[0] * W for _ in range(H)]
    dp[0][0] |= 1 << (A[0][0] - B[0][0] + offset)
    dp[0][0] |= 1 << (B[0][0] - A[0][0] + offset)
    for i in range(1, H):
        diff = abs(A[i][0] - B[i][0])
        dp[i][0] |= dp[i - 1][0] << diff
        dp[i][0] |= dp[i - 1][0] >> diff
    for j in range(1, W):
        diff = abs(A[0][j] - B[0][j])
        dp[0][j] |= dp[0][j - 1] << diff
        dp[0][j] |= dp[0][j - 1] >> diff

    for i in range(1, H):
        for j in range(1, W):
            diff = abs(A[i][j] - B[i][j])
            dp[i][j] |= dp[i - 1][j] << diff
            dp[i][j] |= dp[i - 1][j] >> diff
            dp[i][j] |= dp[i][j - 1] << diff
            dp[i][j] |= dp[i][j - 1] >> diff
    
    ans1 = offset
    while not (dp[H - 1][W - 1] & (1 << ans1)):
        ans1 += 1
    ans2 = offset
    while not (dp[H - 1][W - 1] & (1 << ans2)):
        ans2 -= 1
    print(min(ans1 - offset, offset - ans2))


if __name__ == "__main__":
    main()