#Brainfuck, (削除) 143 (削除ここまで)(削除) 140 (削除ここまで) 131 bytes

###Commented version

Brainfuck, (削除) 143 (削除ここまで)(削除) 140 (削除ここまで) 131 bytes

Commented version

Beats C#.

Beat(削除) s (削除ここまで) C#.

#Brainfuck, (削除) 143 (削除ここまで) 140 bytes

,[,[---------->+<[>-]>[->]<,]<[[<]>[++++++++++.>]++++++++++.<[<]<]],[---------->+<[>-]>[-<<[++++++++++.<]++++++++++.[>]>>]<,]<[++++++++++.<]

, get mode
[ check truthy input
 ,[ loop thru input
 ---------- subtract newline
 >+ set flag
 < go back to char
 [ was not newline
 > move to flag
 - reset flag
 ]
 > move to flag or one past flag
 [ hit flag; was newline
 - reset flag
 > skip a cell
 ]
 < go to next position
 , read next input
 ]
 < find end of line
 [ loop thru lines
 [<]> find start of line
 [ loop thru line
 ++++++++++ add newline back
 . print this cell
 > go to next cell
 ]
 ++++++++++ change to newline
 . print newline
 <[<]< find end of previous line
 ]
]
,[ loop thru any input left
 ---------- subtract newline
 >+ set flag
 < go back to char
 [ was not newline
 > move to flag
 - reset flag
 ]
 > move to flag or one past flag
 [ hit flag; was newline
 - clear flag
 < go back to char
 < go back to line chars
 [ loop thru line
 ++++++++++ add newline back
 . print this cell
 < go to previous cell
 ]
 ++++++++++. print newline
 [>]>> find empty cell
 ]
 < go to next position
 , read next input
]
< go to line
[ loop thru line
 ++++++++++ add newline back
 . print this cell
 < go to previous cell
]

#Brainfuck, (削除) 143 (削除ここまで) (削除) 140 (削除ここまで) 131 bytes

,[,[---------->+<[>-]>[->]<,]<[[<]>[++++++++++.>]++++++++++.<[<]<]],[---------->+<[++++++++++>-]>[-<<[.<]++++++++++.[>]>>]<,]<[.<]

, get mode
[ check truthy input
 ,[ loop thru input
 ---------- subtract newline
 >+ set flag
 < go back to char
 [ was not newline
 > move to flag
 - reset flag
 ]
 > move to flag or one past flag
 [ hit flag; was newline
 - reset flag
 > skip a cell
 ]
 < go to next position
 , read next input
 ]
 < find end of line
 [ loop thru lines
 [<]> find start of line
 [ loop thru line
 ++++++++++ add newline back
 . print this cell
 > go to next cell
 ]
 ++++++++++ change to newline
 . print newline
 <[<]< find end of previous line
 ]
]
,[ loop thru any input left
 ---------- subtract newline
 >+ set flag
 < go back to char
 [ was not newline
  ++++++++++ add newline back
 > move to flag
 - reset flag
 ]
 > move to flag or one past flag
 [ hit flag; was newline
 - clear flag
 < go back to char
 < go back to line chars
 [ loop thru line
 . print this cell
 < go to previous cell
 ]
 ++++++++++. print newline
 [>]>> find empty cell
 ]
 < go to next position
 , read next input
]
< go to line
[ loop thru line
 . print this cell
 < go to previous cell
]